Description and Implementation of Accounting Digital Rights Management Based on Semantics

Introduction

XBRL GL (XBRL for Global Ledger) is an eXtensible Markup Language, the application of EXTENSIBLE Markup Language (EXTENSIBLE Markup Language) in accounting ledger level is a further step in the XBRL format of financial reporting (Yao, 2017). XBRL GL classification standard is an agreement on how to represent business information and detailed accounting information of enterprises, it consists of a set of classification criteria, including Core, BUS for extended transactions, MUC for multiple currencies, etc., and is constructed in a modular form. The Core classification standard is the basic framework, and the other classification standards are chosen by the user, plugins added to the Palette Schema to extend the basic concepts of the core classification criteria, ensure its flexibility to adapt to the needs of various regions and industries (Keith, 2018). By following this protocol, software systems can seamlessly exchange and share economic transactions and ledger level accounting data with each other. The application of eXtensible Busine SS Re-Po Rting Language (XBRL) in the field of accounting information disclosure is divided into two levels: One is at the level of Financial reporting, that is, according to the corresponding classification standards, generate Financial reports (XBRL for Financial Reporting, XBRL FR); The other is at the level of accounting Ledger, that is, generating the corresponding general Ledger (XBRL for Global Ledger, XBRL GL) (Romana, 2016). The first level has been successfully applied to the reuse of information resources at the financial reporting level, reducing the cost and improving the efficiency of decision-making. Unlike XBRL FR, XBRL GL contains source data from which external reports are generated, it also contains the source data that generates the internal management accounting information of enterprises, for example, it is also published on the Internet in the form of XBRL, which not only facilitates legal users to use the information, but also provides an opportunity for illegal users (Wen, Zhe, Lu 2018). Therefore, the promotion of XBRLGL will make enterprises meet new information security challenges. The main one is that XBRL does not provide a formal logic to support access control mechanisms that describe and ensure that different types of information users have different access permissions to XBRL instance documents. XBRL is proposed as a special application of semantic network, but initially access control and its support for formal methods have not been included in the mainstream of XBRL. However, with a series of security problems arising from the wide application of semantic network, researchers at home and abroad have become increasingly aware of the importance of providing formal support and security control for semantic description language in recent years (Meegoda, 2017.). The relevant research includes providing formal support for existing semantic languages; Standardization organizations are gradually taking safety control mechanisms into consideration; Some researchers even propose new secure languages supported by formal logic. However, due to the professional application field of XBRL, it is difficult to accurately and comprehensively describe its security risks and access control permissions by the above broad standards or languages(Jin, 2017).