Analysis of the Construction of Accounting Information Processing Mode in the Era of Big Data

  • Li Zheng


As an XML-based extensible business reporting language, XBRL gradually emerges in accounting transaction. Research on accounting information processing model based on XBRL has important innovation significance. This paper proposed a data mining model based on the XML hierarchical structure, which stores XBRL in X-Hive database. Data mining analysis is implemented through association rule methods. DC-Aprior data mining method based on XBRL is proposed combined with Aprior algorithm and XQuery thought of association rules. Finally, the feasibility and effectiveness of this method are further verified through experiments.


XBRL Association rules Mining algorithm 


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© Springer Science+Business Media, LLC, part of Springer Nature 2018

Authors and Affiliations

  1. 1.Finance and Economics SchoolChongqing Industry Polytechnic CollegeChongqingChina

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