The paper has exactly studied the Internet Financial Reporting mode based on XBRL under the background of the fact. At first, the paper has analyzed the theory base of Internet Financial Reporting.
本文正是在这样的背景下研究了基于XBRL的网络财务报告模式，文章首先分析了网络财务报告的理论基础。
Secondly, the paper has described the existence and application status of Internet Financial Reporting. and it has considered Internet Financial Reporting mode based on XBRL as the most perfect mode.
其次，概述了网络财务报告的产生以及应用状况，并认为基于XBRL的网络财务报告模式是目前最合理的网络财务报告模式。
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