This article is mainly to study on the necessity of implementing the internal control, and proposed some solutions to address the development of the internal control.First,We described the problem of implementation "basic norms of internal control";secondly, We proposed a new solution named XBRL for the disclosure of internal control information, and then we did some empirical research on the application of XBRL in China,The research showed that XBRL had improved the quality of corporate d...
