Discuss The Listed Companies' Internal Control Based On XBRL

Internal control as an important part of enterprise management is guaranteed for the steady development of enterprises. Rcently,our agency has issued several internal control regulations,In this view,it is obviously that Internal control departments are attracting more and more attention.Development of XBRL provide financial reporting information a way,it had a profound impact on the disclosure of financial report.Now, overseas study level on XBRL standards are higher than domestic,Study of XBRL is focused on the impact on the corporate governance structure and bring with XBRL Accounting Standards matching problems.Domestic research on XBRL focused on the promotion of XBRL factors and main measures. Currently,XBRL financial report has been used in Chinese Listed Companies,Internal control report as part of the financial report,XBRL will be used in the internal control report is feasible.In this paper,the information disclosure of internal control XBRL will applied a vision.Firstly,this paper make an analysis on the internal control,our report found that the internal control disclosure stage presence and other aspects of the format and content are not uniform issue.Then,The author will put forward the idea which are related to XBRL internal control report.Then,from the institutional environment,technical feasibility and demand levels of analysis applied to XBRL disclosure of listed company internal control report.Finally,the initial construction of the internal control report XBRL taxonomy elements and simple internal control information quality evaluation model.In addition,in the construction of internal control information here in evaluation model considering the factors of industry,Liquor industry status analysis,XBRL will initially establish internal control standards and internal classification of information disclosure quality evaluation model is applied to the case of enterprises.Analysis of the business case recommended internal control issues raised by the results of the evaluation and improvement of internal control.Finally,the paper concludes: Construction of a reasonable standard elements of the internal control system is the foundation and basis for XBRL implementation of the internal control report,The internal control report the quality of information disclosure evaluation model helps companies find the Internal Control Problems,So that companies can continue to improve and improve its internal control system.Limited to the level of the individual author's question,XBRL taxonomies internal control report is not a comprehensive framework proposed,Internal control report only as XBRL taxonomy reference,The standard also requires regulatory authorities to finalize and Perfection?In addition,the paper establishes a simple internal control reporting information quality evaluation model,Internal control report quality evaluationsystem still need to explore and promote related professionals.