Research On The Quality Of Information Disclosure In XBRL Internet Financial Report In Listed Company

Financial report is a kind of written document reflecting the financial status and operation status of an enterprise. It determines the quality and efficiency of the information in it. With the rapid development of information technology and the continuous optimization of network environment, the users are unsatisfied with the financial information generated in unitary format and compilation. They hope to obtain high-quality accounting information through more convenient ways, and these information will be analyzed and utilized. XBRL Internet financial report arises at the historic moment. The financial report mode based on XBRL and internet has attracted wide attention for its openness and flexibility. In the model, the financial data will be searched, analyzed, extracted, exchanged, shared and utilized, and the users will obtain the information required and make their financial reports, which will make financial report more personalized.Based on the standard research method and statistic analysis method, the thesis mainly expounds the characteristics of XBRL internet financial report, reviewed the advances in theoretic research both in domestic and overseas, explored the cause of XBRL report formation, and analyzed the key factors to the quality of the XBRL report from a technical perspective. According to exploring statistical analysis method,we selecting the XBRL annual data of listed companies in Shanghai stock market as sample, compared PDF report with XBRL report, analyzed the difference between them, summarized the problems existed in information disclosure of XBRL internet financial report and figured out the way to make more accurate XBRL report for further improving it, which will contribute to the development of XBRL internet financial report in China.