Research On The Status And Application Of Results Of The Implementation Of Domestic XBRL Financial Reports

With the development of the times,computer network technology has been integrated into our life and changed our way of life.In the context of economic globalization,both the management of the enterprise and the external investors,the quality of accounting information is a higher requirement,how to use the computer network technology to optimize the accounting work,but also our accounting workers should explore the problem.XBRL(Extensible Business Reporting Language)is the latest technology in the field of accounting information,it can make up for the shortcomings of the traditional financial reporting mode,improve the quality of accounting information,reduce the data collection,screening and analysis of the work intensity,thereby reducing labor costs.XBRL financial report in our country has been implemented for ten years,the ten years of the implementation of the XBRL financial report is how,the effect of the implementation,this article will be a detailed explanation.This paper first describes the domestic and foreign research results on the XBRL financial report,from which to understand the research status of XBRL financial report,and find the research direction of this paper.Secondly,the status of the implementation of XBRL financial report in our country is described in detail,which focuses on the implementation of the Shanghai stock exchange and the Shenzhen stock exchange,as well as standing on the point of view of the listing Corporation to report the XBRL financial report of the specific operation method.Then we make an empirical study on the implementation effect of XBRL financial report in China.The implementation effect is determined as the XBRL to the enterprise's operating performance,while the operating performance index is selected as the XBRL(EPS),and the Shanghai stock exchange and Shenzhen stock exchange 7 years after the implementation of the data.Finally,the existing problems in the implementation process have been analyzed and explained,and the development direction of China's XBRL is prospected.