对会计信息披露发展方向的探讨

The Development Trend of Accounting Information Release

在全球经济一体化条件下 ,竞争性工商企业的会计信息披露仍停留在手工的纸介质、单向传播阶段 ,凸显了会计信息危机 ,严重阻碍了社会经济的发展。会计信息的披露应朝着 :网络化、信息化、多元化、双向信息传播方向发展。

Though we are facing the globe economic integration,the only media of accounting information release of the copmetitive industry and trade enterprises is still that of paper and one-direction.This hinders the development of social ecomomy and exerts the crisis of accounting prestige.The accounting information release should be developed inon a system of net,informtiveness,multichannel and two-way