网络环境下企业财务治理问题研究

Research into enterprise financial governance under network environment

网络技术的发展使得传统的业务流程和组织结构随之改变,企业的财务治理也在各方面发生相应的变化,财务与业务的一体化对企业的董事会、经理层和监事会的功能发挥以及股东、合作伙伴、员工等利益相关者的行为决策产生重要影响。在网络环境下,多层界面电子报告模式XBRL使得财务治理信息的披露能更好地满足企业内、外部信息需求者的使用。

Network technique development makes tractional operation flow and organization structure change as well as makes enterprise financial governance change accordingly. The integration of finance and operation influences the function of directorate, executive officials and supervisory board as well as the decision- making of stakeholders, cooperative partners, and employees. Under network environment, multilayer electronic report model, XBRL, makes information disclosure of financial governance more satisfy the information demanders in and out of enterprises.