| 网络时代财务报告模式的创新 |
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| 引用本文： | 郑婉君. 网络时代财务报告模式的创新[J]. 财会通讯, 2005, 0(2) |
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| 作者姓名： | 郑婉君 |
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| 作者单位： | 上海财经大学会计学院 上海200439 |
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| 摘 要： | 网络时代的到来使得现行财务报告模式的局限性越来越突出,影响到会计信息的质量,而网络技术和信息技术的不断进步为财务报告模式的创新提供了物质基础,互动式按需报告模式将会成为未来报告模式的发展方向。
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| 关 键 词： | 财务报告模式 网络技术 事项 |
Innovation of the Mode of Financial Report in Net Era |
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| Zheng Wanjun. Innovation of the Mode of Financial Report in Net Era[J]. Communication of Finance and Accounting, 2005, 0(2) |
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| Authors: | Zheng Wanjun |
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| Abstract: | The limitation of the current model of financial report is becoming more obvious in the tel-communication era, and this will affect the quality of accounting information. The development of web technology and information technology provides the foundation for the innovation of financial report, and the mutual model of financial report will be the target-model for the future development. |
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| Keywords: | The model of Financial Report Web Technology Events |
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