Research On Application Of H Company’s In XBRL Financial Report

Due to the development of information technology, drive the continuous improvement of network information technology, so as to make the financial report in the existing commercial environment become a complicated and changeable process. Made public only with the current network financial report(PDF, HTML, and other more simple pattern), is simply the print information from a computer into electronic information, no significant breakthrough, not to the company and report users with convenient, difficult to achieve mutual transformation and report to the enterprise information resource sharing. Is based on the rapid development of the era of progress and the information of the condition, the XBRL financial report to be able to produce. Although the implementation of XBRL application in the country, our country is applied earlier, but can’t reach on software technology with the time development request, due to the national compulsory enterprise to use at the same time, the XBRL financial report will appear all sorts of problems in the process of application, affect their strengths, to our country financial informatization development also will produce adverse effect. In this environment, the enterprise in the XBRL application problems and reasons, to promote the development of XBRL, application and the construction of industry chain, has far-reaching significance.According to find problems, analyzing problems, the research train of thought, to solve the problem by adopting the combination of theory and case analysis research method, through case intuitive interpretations of XBRL financial report in the enterprise, the application of related theory was applied to the actual case, the master case under the circumstances of the related data of the enterprise, through the combination of text and chart, intuitive display the status quo of China’s enterprises in the application of XBRL financial reports, and through the application of existing problems and reasons, put forward the corresponding Suggestions and measures. XBRL relevant theory to the research purpose of this article for the master of H co., LTD., application researches in XBRL financial report the status quo, existing problems for the enterprise to provide more reasonable, and is applicable to the company’s financial information system suggestion. Hope this research can have some reference to the same industry in the XBRL application effect.In this paper, a total of five parts: the first part is the introduction, the selected topic background, research purpose, literature review at home and abroad and the research method and content. The second part is the XBRL financial report related theory, mainly for the concept of XBRL technical foundation and the principle and the application advantages of XBRL. The third part is case description, the present situation of the application of XBRL in our country company, in H company as an example in detail the present situation and problems of the application of XBRL. The fourth part is case analysis, through the H company perform causal analysis on the problems existing in the application of XBRL. The fifth part for the fourth part question, problem management improvement measures and Suggestions are put forward.