Literature Review of XBRL Semantic Research

Abstract

Development of business intelligence cannot leave XBRL. In order to exert the potential of XBRL, semantics must be added to realize the combination of XBRL and semantic web. It's important to understand the research status of domestic XBRL semantic research. So the article takes XBRL as inscription and contains ontology for retrieving conditions, searches China journal full-text database (CNKI). At last the article selects the representative journals, conferences and research papers to make the literature review of XBRL semantic research in China. Then the article introduces the abroad newest progress of XBRL semantic research, causing the thinking of XBRL semantic research trend. Finally the article puts forward the measures for promoting the development of the XBRL semantics research. This paper has certain significance for XBRL semantic research.