XBRL (eXtensible Business Reporting Language) as an application of XML (eXtensible Markup Language) technology in the field of business reporting, uses information technology to add tags for the financial reporting metadata, to achieve unstructured data processing effectively. At first, this paper analyzes the XBRL technology framework, finds out the concepts and relationships between them, and accordingly designs the XBRL domain ontology model, then based on the model we have proposed, we choose OWL DL ontology description language and Protégé3.4, take balance sheet as an example, and apply the XBRL ontology model to balance sheet to construct the taxonomy and instance, and thereby achieve the implementation of XBRL domain ontology construction. XBRL needs the integration of the accounting, engineering, computer, management and other disciplines, and the future research should be committed to solve the lack of semantic and reasoning mechanism to implement the further promotion and application of XBRL financial reporting.
At present, XBRL (Extensible Business Reporting Language) has been used in more and more countries and organizations. Although XBRL has achieved a series of remarkable achievements, the current development of XBRL has also encountered bottlenecks. On the one hand, the XBRL field has not been unified. On the other hand, the semantics of concepts in the domain ontology of XBRL is weak, resulting in the slow application and promotion of XBRL. This paper regulates the extraction of semantic primitives in the ontology of XBRL domain from the perspective of semantics and solves the problem of "how to extract semantic primitives". The solution to this problem can promote computers to better understand XBRL financial reports and reduce the technical difficulty of XBRL. This paper comprehensively uses the theories of semantic primitives, graph theory, and domain ontology. First, it analyzes the research status and shortcomings of semantic primitive extraction methods. Second, it constructs a graph of accounting term relationship network from the perspective of graph theory. The extraction of semantic primitives. Finally, the validity of semantic primitive extraction is analyzed and verified.
Starting from the assumption of bounded rationality in game, this article explores the evolution of XBRL adoption by enterprise to enterprise, and enterprises to Government from the perspective of evolutionary game. Research shows that without government guidance, enterprise adopting XBRL technology is affected by the adoption probability of relevant enterprises or industries. In the case of government guidance, the initial state of adoption of XBRL technology by the government and enterprises affects the evolution direction and speed of the system. System evolution has obvious "path dependence". After a long period of repeated game XBRL technology adoption may be "unhealthy cycle" trend development. The results of the game have been found that influencing factors which are the probability of government mandatory adoption and the deep-seated factors that affect the adoption of XBRL technology in enterprises, for the government and business decision-making provide a reference from evolutionary direction and evolutionary stabilization strategy.
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