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大数据时代线领财务报告变革
引用本文:管萍,宋良荣.大数据时代线领财务报告变革[J].财务与金融,2014(6):38-42.
作者姓名:管萍  宋良荣
作者单位:上海理工大学管理学院 上海市,200093
摘    要:财务报告的改进离不开信息技术的发展,可扩展商业报告语言(XBRL)推动了财务报告在互联网时代的发展,而大数据时代的技术变革和思维变革将再次引领财务报告新的突破,在财务报告模式的重构、信息披露制度的改进、网络财务报告方面产生重要的影响。

关 键 词:大数据时代  网络财务报告  信息披露  XBRL

Big Data Era Leads the Transformation of Financial Reporting
GUAN Ping,SONG Liang-rong.Big Data Era Leads the Transformation of Financial Reporting[J].Accounting and Finance,2014(6):38-42.
Authors:GUAN Ping  SONG Liang-rong
Institution:(School of Management, University of Shanghai for Science and Technology, Shanghai 200093 ; School of Management, Shanghai University of Engineering Science, Shanghai 201620)
Abstract:The development of financial reporting is inseparable from the improvement of information technology, Extensible Business Reporting Language (XBRL) promote the development of financial reporting in the internet age, big data era of technology transformation and the change of thinking will again lead the new breakthrough of the financial reporting, which have a significant impact on the financial reporting model reconstruction, and improve information disclosure system and internet financial reporting.
Keywords:Big Data Era  Internet Financial Reporting  Information Disclosures  XBRL
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