上市公司财务报告网上披露的研究

Research on the Online Disclosure of Financial Report of Listed Companies

随着互联网的普及,上市公司财务报告的网上披露已成为一种新的披露方式,财务报告的网上披露具有公开性、动态性、时效性、全面性、可靠性等特点。但在新的网络环境下,财务报告网上披露也还存在一定的缺陷,因此必须要加强对上市公司财务报告网上披露的研究,以推动其在我国进一步的发展。

With the popularity of the Internet technology,online disclosure of the financial reports of listed companies has become a new way to release information.Mobility,openness,effectiveness,comprehensiveness and reliability are some typical characteristics of the online disclosure system.But,in the new Internet environment,this system has its limitations.Therefore,research must be reinforced on online disclosure of the financial reports of listed companies so as to promote its further development in China.