Study on the Function of XBRL and the Enhancement of the Accounting Information Quality under the Background of Informationization

Abstract

As a new information standard and technology supporting the accounting internationalization and the globalization of financial report, XBRL (eXtensible Business Reporting Language) has not been concerned by Chinese enterprises and accounting personnel in the time that the informationization develops so quickly. Under the background of informationization, the functions of XBRL are discussed in the article to enhance the accounting information quality, which indicates that China should well grasp the demands of the economic development and the promotion function of the accounting information processing technology to the accounting.