网络时代财务报告变革的探讨

On reform of financial reports in network age

网络时代社会经济的飞速发展对企业会计信息提出了新的需求 ,而现行财务报告模式却无法满足人们的新需求 ,因此 ,变革现行的财务报告势在必行。文中主要从财务报告的技术、方式、内容等几个方面对网络时代财务报告的变革进行探讨 。

The rapid development of society and economy in network age sets a new demand on enterprise accounting information. But the existing financial reports model is not satisfied with the new demand. It is necessary to change the present financial reports. The article mainly probes into the changing of the present financial reports in network age from aspects of the technology, methods, contents, channel, etc., with a view of improving the efficiency and comprehensiveness of the accounting information.