Application And Improvement Of XBRL Internal Control Report The Study

In recent years,with the domestic and international economic development trend,the world economic growth slowed down the momentum,business environment is facing more and more challenges and risks.The internal control as an important means of business management,the current situation is also fully exposed the weak internal control environment,representing the business in response to risks,internal supervision and other aspects of the time and not effective.Therefore,many domestic and foreign laws and regulations have been promulgated in order to improve the internal control system,improve the internal control situation and enhance the internal control awareness of enterprise personnel.However,careful analysis can be found at present,domestic and foreign disclosure of internal control reporting methods because of its own limitations have been far behind the needs of market development.XBRL as a new business reporting language,just to solve the problems contained in the internal control report provides a new idea,new methods,but also for the development of accounting information provides a great impetus.At first,this paper expounds the internal control report definition,content,principle and its significance and importance of comprehensive analysis of the internal control report on the status quo of the current situation and development;Then this paper introduces the development of the new technology of XBRL and the technical architecture.After to delve into XBRL application in the internal control report and improvement.At present the new tools,new technology of XBRL application mainly in terms of financial report,but the application of it in terms of the internal control report also is just a simple initial stage.In this paper,by using literature analysis,case analysis,questionnaire investigation and the fuzzy evaluation method,and the actuality of listed companies in our country internal control XBRL technical advantage,to investigate the feasibility of introducing XBRL internal control report,and on the basis of predecessors' research on XBRL classification standard elements to expand and supplements of the internal control report,and make evaluation combined with examples of its application effect.In the whole process of evaluation,using the analytic hierarchy process(ahp)to decide the weight of each element was calculated,by using fuzzy comprehensive evaluation method of the total index XBRL internal control report information quality has carried on the quantitative analysis,finally obtained the evaluation results show that the XBRL application to the enterprise internal control,the internal control quality close to the good,the result is also verified in this paper,index of XBRL internal control elements of the set of reasonable and applicability.But there are many limitations of this study,the number of samples is less,element index is not sound is not perfect,incomplete objective evaluation method,etc.,will affect the final evaluation results.So hope future researchers can be classified as the perfection of internal control standards,expand the scale of industry,step by step,slowly in many fields of trial and practice unceasingly,will be fully use XBRL technology,make the biggest exerted its effect.