网络财务报告改革:利益相关者的态度研究--基于问卷调查数据的实证分析

随着信息技术的发展和互联网的快速普及,网络财务报告成为一种新的财务呈报方式.本文基于一次问卷调查所获得的数据,运用Cyert和Ijiri关于财务报告的分析框架,了解了信息使用者、信息提供者、中介机构、监管者以及财务软件商等利益相关者对网络财务报告的基本态度,并分析了各方利益关系者之间的差异.该研究为信息技术环境下的财务报告改革提供了初步的证据,并为未来网络财务报告在中国的发展提出政策性的建议.

Reform of Internet Financial Reporting:A Study on the Attitude of Parties Interested--An Empirical Analysis Based on the Questionnaire Survey

With the development of information technology and rapid prevalence of Internet, the Internet financial reporting has become a new means of financial submission. Based on the questionnaire survey and applying Cyert & Ijiri's Analysis framework on financial reporting, the paper finds out the basic attitude of various parties interested towards financial reporting, such as information users, suppliers, intermediaries, supervisors, financial software, dealers, and so on. Then the paper analyzes the dissimilarities among the various parties interested. The study gives primary evidence for the reform of financial reporting under the circumstances of information technology, and puts forward some suggestions for the future development of Internet financial reporting in China.