Research On Pre-assessment Of Enterprise XBRL Internal Adoption Capacity

With the continuous development of society and economy,the data has shown explosive growth,which has challenged the data processing and information management capabilities of enterprises.As an information technology,Extensible Business Reporting Language(XBRL)has the advantages of scalability,standardization,and other advantages that can help enterprises improve data processing efficiency,unify data standards,and facilitate data aggregation query.With the increasing attention of the international community and relevant departments,as well as the active promotion of XBRL information disclosure and the development of the XBRL ledger book,the internal application of XBRL has gradually increased.Starting from the current status of most companies in the initial phase of XBRL,this paper designed an XBRL internal application capacity pre-assessment model and applied the model to the case company to obtain specific indicators and overall scores.Based on the results of the assessment,further analysis of the capacity advantages and the deficiencies in the initial stages of the internal application of XBRL in case companies can be conducted,and relevant suggestions can be provided according to the results.The establishment of the assessment mechanism in this paper is mainly divided into two steps.First of all,from existing research on XBRL adoption and application factors,ERP initiation of prior assessment and other related technologies,we extract key factors of success at multiple levels;then we select and classify factors appropriately to form a four-dimensional assessment indicators-technology,organization,personnel,and finance indicators,and each first-level indicator is decomposed into a number of second-level indicators;using AHP,the available indicator weights are obtained through consistency tests.After the formation of the assessment system,through field visits and questionnaires,the score data of the company C,the company in this case,was collected,and statistical data was processed using the fuzzy comprehensive evaluation method.Then each index and comprehensive score were obtained.According to the score,we contact C Company in the XBRL implementation project related work,and analyze the problems and deficiencies of the indicators with unsatisfactory scores.Finally,we give suggestions on the four indicators of technology,organization,personnel,and finance.