Author(s)

Mao Yuanqing, Zhang Liucheng

Corresponding Author

Zhang Liucheng

Abstract

In recent years, we have been paying attention to the research and development of XBRL and are closely related to international organizations. However, while actively promoting the XBRL standard, we must pay attention to the overall situation. From the existing literature, China's research on accounting information standard still stays at the theoretical research stage. Most of the discussions on the formulation of accounting information standards and the implementation of accounting information standards are based on the XBRL taxonomy. This paper attempts to study the formulation of accounting information standard and the implementation of accounting information standard in the framework of accounting information standardization system, and analyzes the problems existing in the application of accounting information standard in XBRL environment, and proposes feasible countermeasures. In order to enrich and improve China's accounting informationization standardization theory, it will promote the development of China's accounting informationization standardization work.

Keywords

Accounting Informationization Standardization, Formulation, XBRL Environment