Abstract

Aiming at the problem of security risk of accounting secret information outflow to illegal users due to the introduction of XBRL GL(eXtensible Business Repo Rting Lang Uage for Global Ledg er) technology in accounting information release, a semantic-based accounting digtal rights management description language (ADRM L) is proposed. This method is based on the introduction of digital rights mechanism, this paper describes the rights and obligations of different accounting information publishers and users,ADRML language to facilitate the safe use of semantic segments (accounting elements) defined by the semantic network, in the following, the algorithm of ADRM L parser will be further studied and optimized to improve the parsing efficiency.

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