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随着现代信息技术的飞速发展及其在商业领域的广泛渗透,信息系统已成为企业内部监督与控制的重要平台,而XBRL财务报告在我国的迅速推广给企业内部监控带来了新的要求。文章分析了XBRL财务报告对企业内部定期监控的影响,探讨了持续监控的概念及其与持续审计的区别,提出了加强企业内部持续动态实时监控的建议,提高XBRL财务报告动态财务信息的质量。
With the rapid development of modern information technology and its extensive penetration in the commercial field, the information system has become an important platform for the internal supervision and control of enterprises. The rapid promotion of XBRL financial reports in our country has brought new requirements to the internal control of enterprises. This paper analyzes the impact of XBRL financial reports on regular monitoring in the enterprise, discusses the concept of continuous monitoring and the difference between continuous monitoring and continuous audit, and puts forward some suggestions to strengthen the continuous dynamic real-time monitoring in the enterprise and improve the quality of dynamic financial information in XBRL financial reports.