Research on XBRL Financial Reporting Model under Big Data

The third wave of informatization marked by cloud computing, Internet of Things, and big data is coming. The application of informatization is expanding from the enterprise level to the social level. The enterprises will face the reconstruction of computing platforms and information platforms, as well as the reconstruction of enterprise operation management models and business models. This article conducts extensive surveys and statistics on the application of XBRL financial reports under the big data environment from the two dimensions of the supervisory level and the enterprise, and conducts visual analysis and in-depth discussion, in order to use big data technology to improve the quality of XBRL financial report submission information.