文章基本信息

标题：The Application of XBRL in Enterprises’ Internal Control Report
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作者：Renyu Hu , Kaishi Ni
期刊名称：Theoretical Economics Letters
印刷版ISSN：2162-2078
电子版ISSN：2162-2086
出版年度：2015
卷号：05
期号：02
页码：179-184
DOI：10.4236/tel.2015.52022
语种：English
出版社：Scientific Research Publishing
摘要：With the broke out of Enron and the occurrence of other series of financial frauds, countries all over the world have paid more attention to corporate internal control management. This paper introduces current situation of internal control report of China’s listed companies and the development of XBRL and analyzes the advantage and feasibility of using XBRL as a disclosure measure of internal control report. Finally, we suggest setting up China’s XBRL taxonomy about internal control report, which is the core and contribution of this article.
关键词：XBRL; Taxonomy; Internal Control