| 基于业务事件的网络财务报告披露模式研究 |
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| 引用本文： | 袁皓,张静远. 基于业务事件的网络财务报告披露模式研究[J]. 上海立信会计学院学报, 2006, 20(3): 23-28 |
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| 作者姓名： | 袁皓 张静远 |
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| 作者单位： | 1. 中央财经大学会计学院,北京,100081
2. 中国北方工业公司,北京,100073 |
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| 摘 要： | 本文研究了网络财务报告披露模式问题。文章首先回顾和评价现有的关于网络财务报告披露模式的观点即经济事项模式、数据库报告模式、交换式按需报告模式以及多层面报告模式,在此基础上提出了业务事件驱动报告模式的基本原理。文章最后比较了业务事件驱动模式与经济事项模式的异同。
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| 关 键 词： | 网络环境 财务报告披露模式 业务事件 |
| 文章编号： | 1009-6701(2006)03-0023-06 |
| 收稿时间： | 2006-04-21 |
| 修稿时间： | 2006-04-21 |
A Research on the Event-diagram Financial Reporting Model in the IT Environment |
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| YUAN Hao,ZHANG Jing-yuan. A Research on the Event-diagram Financial Reporting Model in the IT Environment[J]. Journal of Shanghai Lixin University of Commerce, 2006, 20(3): 23-28 |
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| Authors: | YUAN Hao ZHANG Jing-yuan |
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| Abstract: | This paper mainly discuss the issue of financial reporting model in the IT environment. We first review the current opinions about the Internet financial reporting models, which include event reporting model, database reporting model, interactive reporting model, multi-layer interface reporting model and real-in-time reporting model. On the basis of the above models, we interpret the basic ideal of a new model called event-diagram financial reporting model. At last, we compare the event-diagram model with event reporting model and exhibit differences between them. |
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| Keywords: | IT environment internet inancial reporting model event |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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