论网络环境下的会计信息披露

网络环境下会计信息披露的内容更全面、详细；信息披露的形式也趋于多样化，除了静态信息外，还包括超级链接、声音和视频等动态信息；信息披露的模式也更加丰富，除了“事项会计披露”模式外，还有“交互式按需披露”模式和XBRL模式。同时，在网络环境下，信息披露也表现出及时性、多样化、适量性和审计更彻底等特点。然而，网络环境下的会计信息披露也有一定的局限性，对这些问题进行研究并提出相应改进措施，对促进会计理论和实务的发展有重要意义。

The Revelation of Accounting Information Based on the Net Environment

The content of information revelation is more overall and detailed. Besides static information, its form stiff contains super link ,voice,video and cartoon film. Its model is more abundant. Besides the revelation model based on proceeding accouting, the typical model still contains the model of interactive revelation by need and XBRL model. Meanwhile, The information revelation is more timely, various and appropriate on the Net environment. But it also has limitation on the Net environment. These problems have been researched. We also have suggested to reformative step. All these will has definite reality meaning on development of accounting theory and practice.