Design And Implementation Of A XBRL Taxonomy Editing Tool

XBRL stands for eXtensible Business Reporting Language, which is widely used all over the world. Since2003, researches on XBRL have been conducted in China, and finally China Accounting Standards taxonomy was published in2010. However, XBRL documents are mostly editing by tools that are produced by foreign companied or organizations. As the XBRL application promoting in China, these tools cannot entirely adapt to the domestic application scenarios, which is becoming a obstacle to XBRL application. As a result, it is crucial to develop a new editing tool that focuses on editing and management of China Accounting Standards taxonomy with independent intellectual property right.This dissertation is focus on the analysis of principal XBRL specifications and suites, and then a parsing method is proposed and a editing tool is developed to support the creation, management and maintenance of China Accounting Standards taxonomy. The main researches are as follow:Firstly, principal specifications, such as XBRL2.1, Dimensions1.0, Formulal.0, etc., are analyzed, and a parsing method of taxonomy is proposed.Secondly, China Accounting Standards taxonomy is analyzed, requirement analysis and architecture of a editing tool are accomplished based on the application characters of China Accounting Standards taxonomy.Finally, the tool is developed based on the parsing method mentioned. In addition, application environment and using flow of this tool are described in detail. Testing and verification of taxonomy document editing, element editing and relation editing are completed.The parsing method is proposed and the editing tool is developed in this dissertation, which should have great significance for promotion and application of XBRL technology and China Accounting Standards taxonomy in China.