摘 要:随着市场经济的不断发展，传统的财务报告已经越来越不能满足财务信息使用者的需求，在信息技术飞速发展的背景下，使用信息技术包装财务报告成为大势所趋。当前，基于XBRL的网络财务报告在全球范围内已得到认可并被广泛投入使用。XBRL网络财务报告发挥其优势服务于财务信息提供方及需求者，作为一个新兴形式，它存在着新功能与优势，吸引了大量财务信息使用者，但同时它也存在着较多的问题，需要我们在使用中不断的发掘与完善。

　　本文在总结近几年XBRL网络财务报告的研究及其应用情况的基础上，对我国XBRL网络财务报告的应用情况进行分析，为XBRL网络财务报告今后在我国的应用及推广提供参考。

关键字：XBRL；网络财务报告；信息技术；财务数据

ABSTRACT:As the continuous development of market economy, traditional financial reports fail to meet the financial information users’ demands. Under the speedy development of information technology, the trend of using information technology to package financial report is irreversible. Nowadays, the internet financial reports which base on XBRL have been worldwide accepted and put into use widely. XBRL internet financial reports give full play in serving the financial information offers and demanders. As a new form, it has new functions and advantages, which attract a large number of financial information users. However, it has a lot of problems which need us to find and improve in use.

　　On the basis of summing up the research and the applications of XBRL internet financial reports in recent years, this paper focuses on analyzing the applications of XBRL internet financial reports in our country to offer references for future application and promotion of XBRL internet financial reports in our country.

Keywords: XRBL; Internet Financial Report; Information Technology; Financial Data