Semi-automatic generation model of elements in XBRL taxonomy

XBRL taxonomy is the latest technology applied to process accounting information at present. The financial elements determination and formalization are the foundation of the XBRL taxonomy. In this paper, the process of the elements generation is analyzed and a semi-automatic generation model of elements is proposed. By validation results show that this model can reduce the workload and error rate of element generation, improve the quality of taxonomy and lay a good foundation for XBRL application.