现行财务会计报告模式改进的探讨

随着信息技术的发展,现行财务会计报告模式正面临严峻挑战。如何建立适应经济发展和时代要求的财务会计报告模式已成为会计探讨的热点问题。本文从通用财务会计报告模式的分析入手,探讨了理想财务会计报告模式的设想和网络环境下以通用财务会计报告模式为基础,建立交互式按需报告模式的思路和联合按需报告模式的发展方向,旨在通过网络手段改进现行的财务会计报告模式,不断适应和满足信息使用者的需求。

Analysis of the Improvement of Traditional Financial Reporting Model

With the development of information technology, traditional reporting model are facing severe challenge. How to establish a new reporting model has become a hot issue. This article started from analyzing current general purpose reporting model, discussed the ideal reporting model tentative ideas and the feasibility of interactive and customizable reporting model based on general purpose reporting system. Finally, the paper discussed the prospective of joint customizable reporting model. The purpose is to improve traditional reporting model by internet medium and satisfies users' different financial information and presentation requirements.