Problem And Countermeasure Of The Application Of XBRL Financial Report In ICBC

In 1998,American Certified Public accountant Hoffman and other people studied the financial reports of enterprises,and found that the electronic financial reporting technology at that time could not meet the needs of information disclosure.Through the in-depth analysis of the disclosure information of enterprise financial reports and the research of the technical characteristics of XML,the XBRL technology has been proposed for the first time.Compared with XML technology,XBRL not only extends the functions of XML technology in marking data and defining data types,but also can realize cross-platform operation when enterprise financial report information is disclosed,which greatly facilitates the information exchange between enterprises.Improve the quality of enterprise information disclosure,enhance the security of financial information.In 2017,the political Bureau of the CPC Central Committee emphatically pointed out that financial security is the cornerstone of the sustained prosperity and development of the current economy.As an important part of financial security,the security of financial information directly affects the healthy and orderly operation of the economic market.It is the top priority of our national security work.Accounting information security is an important part of financial security.Study the disclosure mode and technology of accounting information,and improve the security of accounting information fundamentally,which is not only the request of the state to the current accounting information technology from the strategic point of view.It is also a real need for efficient information exchange in an increasingly prosperous market economy.XBRL financial report,as a way to disclose enterprise financial information,is still in the stage of pilot and popularization.This paper studies the current situation of XBRL financial report disclosure in pilotenterprises,and summarizes the problems in the application of XBRL in a timely manner.It will promote the development of XBRL technology in our country and comprehensive promotion and application.The banking industry is an early pilot industry of XBRL technology in our country.The selected pilot enterprises in this industry have carried out the disclosure of XBRL financial reports on the Shanghai Stock Exchange for five consecutive years.ICBC is the first of the five major banks.From the implementation of XBRL related work to the final disclosure of XBRL financial report,it is strictly in accordance with the national disclosure requirements for XBRL.This paper takes ICBC as a case study of XBRL application,first of all,it combs the development and application of XBRL at home and abroad through the method of literature research.Then,it makes a brief statement to the relevant theory and XBRL technology.Secondly,it introduces the implementation process of ICBC XBRL technology in detail.The core part is to make a comprehensive list of the problems in the application of ICBC XBRL financial reports from the three angles of XBRL generation mode,disclosure content and disclosure form,and analyze the causes of the problems in depth.Finally,according to the causes of the problem,it puts forward targeted suggestions in order to provide experience and help for the enterprises implementing XBRL application in the future.