Research On The Application Of XBRL In The Management Accounting Information Construction Of G Company

With the rapid development of economy and the continuous progress of science and technology,the development of the world economy has gradually turned to the direction of information technology.XBRL(Extensible Business Reporting Language),as one of the financial information exchange technologies,was first proposed by Charles Hoffman,an American certified public accountant,in 1998.Because of its functional advantages of providing standardized,data-based and structured financial data processing platform,it will soon be favored by listed companies,and it will be promoted and applied worldwide.China began to introduce this technology in the beginning of this century.Under the leadership of the Ministry of Finance and other relevant departments,Shanghai Stock Exchange and Shenzhen Stock Exchange successively established XBRL submission platform,and realized the submission of online financial reports of listed companies.However,XBRL is still in the exploration stage of development in China,and there are obvious deficiencies in both theoretical research and practical application,which do not fully demonstrate the technical functions of XBRL.Under the premise of this development,only by combining the application status and future development trend of China's financial work,and constantly practicing and summarizing,can we give full play to XBRL's technical advantages,further extend its application in the financial field,and become one of the effective means to promote the improvement of China's management accounting information level.In this paper,the domestic and foreign relevant literature and theoretical basis of XBRL and management accounting informatization are comprehensively combed and analyzed,and G company is selected as a case to comprehensively discuss the impact of XBRL on the application of enterprise management accounting informatization.Based on the actual development of G company,this paper uses the method of case study and empirical analysis to analyze and verify the feasibility of the application of XBRL in the management accounting informatization of G company from theory to practice.This paper first describes the application of XBRL and management accounting informatization in G company,summarizes its development background and application status,then analyzes the development of management accounting informatization in G company by combining the two,and finally puts forward optimization suggestions on the application of XBRL in the process of management accounting informatization.Through the comprehensive analysis of this paper,it can be found that XBRL can promote the process of management accounting information from many aspects.At the same time,this paper puts forward some optimization suggestions for the future development of G company's management accounting information,which not only has certainreference value for the development of G company in this field,but also plays a certain role in promoting the development of other enterprises' management accounting information.