会计信息化下财务报告模式探讨

The Research of Financial Report Mode in Accounting Informationization

现代信息技术强烈地冲击着传统会计模式,传统的会计目标受到了挑战,从而对财务报告也产生了重大影响。文章试就网络时代会计目标的转变及其对财务报告的质量要求、内容、模式等方面的影响作初步探讨,并对在线财务报告这一网络时代重要的财务报告模式作进一步的分析。

Since modern information technologies strongly assault traditional accounting modes, the traditional accounting goals under severe challenges exert a great influence upon the financial report. This article attempts to probe into the transformation of accounting goals at the network era, and its influence upon the quality demand, content and mode, etc., of the financial report. It also seeks to offer a further analysis of the online financial report as a typical mode of the network era.