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随着信息时代的到来,信息技术被广泛应用于各个领域,推动了社会的信息化发展。在会计信息化发展背景下,XBRL(可开展商业报告语言)作为一种最新的财务信息处理技术,在企业中的应用范围日益扩大,在一定程度上改善了企业的内控结构,增强了会计处理效率,对企业的会计信息质量和财务报告模式产生了很大的影响。本文就对XBRL环境下的企业内部控制问题进行分析,并提出几点解决对策,以便相关人士借鉴和参考。
With the advent of the information age, information technology is widely used in various fields and promoted the development of information society. Under the background of the development of accounting informatization, XBRL, as the latest financial information processing technology, has been widely used in enterprises and has improved the internal control structure of enterprises to a certain extent and enhanced the accounting treatment Efficiency has a significant impact on the quality of accounting information and the financial reporting model of the business. This article analyzes the internal control of enterprises in the XBRL environment, and puts forward some solutions, so that stakeholders can learn from and reference.