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本文利用Gartner Group公司的关于IT技术成熟度分析的光环曲线(Hype Cycle)技术,通过生命周期理论对XBRL的成熟度进行了分析和研究。同时,根据光环曲线所显示的XBRL生命周期得出的结论,认为中国的XBRL技术推广已经过了过度炒作的过热期,目前正处在谷底期。因此,当前正是对XBRL技术推广进行大量投入的最佳时机。同时,作者还提出要使XBRL走出谷底,要在三个方面有所发展,即重新审视XBRL在中国的应用成果,建立起一个比较切合实际的,能够为大多数企业接受的XBRL框架;调查企业的实际需求和实施的成本,使企业能够得到实际的经济利益;制定通用的中国XBRL标准。要使中国XBRL技术推广能够较快走向成熟,需要有关潜在利益组织通力合作和协调,需要认真考虑实施的关键,需要真正地关注企业的实际利益。
In this paper, the maturity of XBRL is analyzed and researched through the life cycle theory by using the Hype Cycle technology of Gartner Group’s IT technology maturity analysis. In the meantime, according to the conclusion drawn by the halo curve of the XBRL life cycle, it is considered that the promotion of XBRL technology in China has gone through an over-hyped overheating period and is currently at its trough. Therefore, the best time is now to invest heavily in the promotion of XBRL technology. At the same time, the author also proposed to make XBRL come out of the trough. The development of XBRL should be made in three aspects: reviewing the application of XBRL in China and establishing a more realistic XBRL framework that can be accepted by most enterprises; The actual needs and the cost of implementation, so that enterprises can get the actual economic benefits; the development of a common Chinese XBRL standards. For XBRL technology promotion in China to mature rapidly, the potential interest groups need to work together and coordinate their efforts. The key to implementation needs to be seriously considered, and the actual interests of the enterprises need to be really concerned.