Key index based enterprise XBRL financial report standardization check method

Abstract

The invention discloses a key index based enterprise XBRL financial report standardization check method. The method mainly comprises four steps of overall checking, classification standard checking, instance document checking and check report generation. The method standardizes check process and indexes, is simple and convenient to operate and high in efficiency, has the characteristics of being real-time, complete, flexible, interactive, free and the like, and can meet different demands of different stakeholders on financial data as far as possible, break through constraints of a conventional financial report and detect various errors to the maximum extent; the financial report is checked with the method, so that the quality of XBRL financial reports written by enterprises can be greatly improved; and the method is easy to popularize.

Description

technical field [0001] The invention relates to computer application technology, in particular to a method for standardizing and verifying enterprise XBRL financial reports based on key indicators. Background technique [0002] At present, the XBRL financial reports of enterprises in my country mainly use tool software for verification, but because my country's XBRL is still in its infancy, the level of verification software is relatively low, and the quality of verification needs to be improved; even if the XBRL editing software used by enterprises currently has There is an automatic verification function, but because the current tool software cannot automatically verify all the requirements of relevant XBRL policies, such as element matching in the general taxonomy, it can only rely on the professional judgment of accountants and the professional knowledge of financial personnel. The requirements are relatively high; moreover, my country's general classification standards ar...

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Problems solved by technology

[0002] At present, the XBRL financial reports of enterprises in my country mainly use tool software for verification, but because my country's XBRL is still in its infancy, the level of verification software is relatively low, and the quality of verification needs to be improved; even if the XBRL editing software used by enterprises currently has There is an automatic verification function, but because the current tool software cannot automatically verify all the requirements of relevant XBRL policies, such as element matching in the general taxonomy, it can only rely on the professional judgment of accountants and the professional knowledge of financial personnel. The requirements are relatively high; moreover, my country's general classification standards are gradually improving, and the speed of change is fast. The error rate of financial reports prepared according to the general classification standards is obviously higher than that of financial reports prepared according to the industry-extended classification standards.

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