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财务报表网络化对决策的影响

The Impact of Financial Reports Forms Network Utilization on Decision-making
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摘要 随着科技的发展,网络化和电子化的财务报表越来越广泛地应用于会计领域。文章从电子财务信息、报表表达方式和超文本链接三个方面介绍了财务报表网络化的研究,并对财务报表网络化对决策的判定、信息的收集和决策时间的影响做了总结。 With the development of science and technology, the financial reports forms by means of network and electronics are widely applied in accounting area. This paper introduces the research on financial reports forms network application from the aspects of e-financial information, the expression mode of reports forms and hypertext interlinkage and summarizes the impact of financial reports forms network application on judgment of decision-making, information collection and time of making decision.
出处 《北京理工大学学报(社会科学版)》 2005年第1期61-62,74,共3页 Journal of Beijing Institute of Technology:Social Sciences Edition
关键词 财务报表 网络化 超文本链接 决策 financial reports forms network application hypertext interlinkage decision-making.
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参考文献9

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