Research On The Application Of XBRL In The Information Disclosure Of Hospital Financial Report

China's medical and health industry are development all the time,the accounting information disclosed by the medical and health industry has also been concerned by more and more demanders.The further popularization of the network makes the accounting information disclosure of the network gradually surpass the disclosure of paper.It becomes the main way for people to obtain the accounting information of the enterprise,and the network accounting information disclosure also plays an increasingly important role in the securities market.With the rise and development of XBRL,extensible Business Reporting Language(XBRL)brings a change to accounting information disclosure mode,which not only makes accounting information disclosure medium from paper to electronic media,It is important that it changes the way accounting information is disclosed,from the original disclosure of accounting information to the timely release of accounting information,real-time financial reporting has been in the argument.Therefore,based on the basic theory of XBRL network financial report and the basic theory of accounting information disclosure,this paper studies the realization of XBRL financial report in hospital financial work.This paper focuses on how to carry out XBRL application in hospital effectively.First of all,through the analysis of XBRL technology foundation and framework,XBRL technology is divided into different areas.Secondly,based on the analysis of XBRL application,the characteristics of XBRL application research are summarized.I found that the general process of XBRL is first applied in the local scope,and then applied to financial reporting of listed companies in the process of application of government regulatory authorities is the main participation and driving force.Thirdly,the author analyzes the present application situation of XBRL in our country.Finally,according to the deficiency of application of XBRL in China,the author puts forward that China should establish a unified classification standard,promote XBRL knowledge based on the characteristics of XBRL application,based on XBRL application in medical industry,and establish XBRL application environment.