Tiffs paper introduces the development, the actuality, and the merit of internet financial report technology XBRL, and analyses and discusses the application of XBRL on the information disclosure.

• 文章介绍了网络财务报告技术XBRL的发展、现状以及XBRL的优点，并就信息披露中XBRL技术的应用做了进一步分析。