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With the development of information technology and network technology,the Internet Financial Reports(IFR) has been a focus that people more and more pay attention to. Because of the contents and the time of the present’s Internet Financial Reports is different, and the format is different too, To gain, search, exchange and analyse the financial information, has many trouble and is too difficult, the financial information of comprehensive, timeliness, comparability and forward-looking is already difficult with the requirement of the users.The eXtensible Business Reporting Language ( XBRL) that based on XML(eXtensible Markup Language) has realized the standardization of the Internet Financial Reports, and make the gaining, exchanging and re-using the financial information more fast. It was sparked the high concern by world accounting academe, practice organization , software company and users etc., and invest in it to research , exploiture and appliance that within the scope of world.This treatise commence from the XML technique, analysed the XBRLs theoretical basis ,delevop process, basic function, main technique and applied status.On this foundation, this treatise aim at three key tache─information users , business finance personnel and business administrations on information supply chain, adoption questionnaire form, this search finds out what they know about XBRL and how to appraise the affinity , propagable and appliance foreground of XBRL. Also, this search finds out how many benefit of XBRL,what’s the main factor and the key subject has effect on the apply of XBRL.This treatise provided the initial attestment for the appliance of xbrl at china, and some reference idea for the concerned department to make statute and policy, and pointed out the XBRLs study and develop direction in the further at the same time, These will provide some reference idea for the researcher and policy-making agency.
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