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网络时代的新型财务报告 被引量：1

The New Financial Report in Network Times
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摘要 随着网络时代的到来,财务报告呈现出新的特点:时效性强、信息量大、成本降低等等,新型财务报告观念随之兴起,财务报告亦呈现多样化的发展趋势。传统财务报告有了很大的发展和革新,新型财务报告发挥着越来越重要的作用,从而能更好地满足信息使用者的多种需求。 With the coming of the web times,financial reports have many new characteristics:more timely,larger information,lower cost and so on.The idea of new financial reports becomes popular.The financial reports grow more and more diversified,and play a more and more important role in the web times,which can satisfy the different needs of the users.
作者 肖淑女
机构地区 南开大学会计系
出处 《地质技术经济管理》 2002年第6期56-61,共6页 Geological Technoeconomic Management
关键词 网络时代 财务报告 会计信息 时效性 信息量 成本 web times new financial reports accounting information the reveal of the information
分类号 F231 [经济管理—会计学]
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地质技术经济管理
2002年 第6期

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