网络经济下财务报告的变革

The Reform of the Financial Reports under Network Economy

本文认为,现行财务报告披露的信息不全面,已经无法满足多层次不同信息使用者的要求,其披露的形式和手段无法满足信息的时效性需求,无法满足用户对前瞻性信息的需求,在许多方面已经滞后于整个经济环境的要求。当前网络财务报告主要有事项报告和按需报告两种模式,这两种报告模式各有其优缺点。文章提出,为促进我国网络财务报告的实施,应研究借鉴网络财务报告最佳实践,推广可扩展商业报告语言(XBR L)的应用,制定网络财务报告准则,建立网络财务报告审计准则。

In the age of network economy, the current financial reports are unable to meet the requirements of the economic environment. Information disclosed by financial reports are not real-time, and users can not use these information to predict the future. Financial reports based on events and customized financial reports are the two kinds of internet financial reports. Both of them have their own merits and demerits. To promote the implementation of internet financial report in China, we should research and learn from the best experiences of internet financial reports, promote the application of XBRL, establish rules for internet financial reports and internet financial reports audit.