XBRL网络财务报告内部控制分析

随着现代信息技术的飞速发展及在商业领域的广泛渗透,信息系统已成为企业内部管理与控制的重要平台,而基于XBRL技术的网络财务报告的兴起更是给企业内部控制带来了新的风险与挑战。文章在阐述XBRL网络财务报告应用的基础上,结合企业财务信息系统对XBRL网络财务报告的形成与传递过程中存在的风险点进行了分析,并提出相应的控制措施。

Analysis on Internal Control of XBRL Network Financial Reports

With the rapid development of modern information technology and the extensive penetration in the business world,information system has become an important platform for internal management and control,and the rise of network financial reports based on XBRL technology has brought new risks and challenges for enterprise＇s internal control.On the base of describing the application of XBRL network financial reports to readers,and combining corporate financial information system,this study made the analysis of the risk transfer points existing in process of formation and transfer for XBRL network financial reports,and proposed the corresponding control measures.