基于公司治理层级的会计信息披露模式  

Company's Accounting Information Disclosure Model Based on Corporation Governance

作　　者：杨丽敏[1] 生颖洁[2] 郗英[1] 

机构地区：[1]西北工业大学管理学院,陕西西安710072 [2]中国民用航空学院管理学院,天津300300

出　　处：《中国民航学院学报》2005年第5期29-33,共5页Journal of Civil Aviation University of China

基　　金：航空基础科学基金资助项目(01553078)

摘　　要：分析了传统会计信息披露模式的缺陷,提出了建立网络条件下会计信息披露模式的必要性。明确了网络条件下,基于公司治理各层级对会计信息的具体要求,并建立了以公司治理各层级为基础,以网络技术为依托的会计信息披露模式。最后简要讨论了网络条件下建模过程中的网络基础设施建设、网络安全及数据库编程等技术问题。In consideration of shortcomings of the traditional accounting information disclosure model,the paper places emphasis on the necessity to work out an accounting disclosure model of our own. In a given condition of the existing network and of the air company＇s concrete requirements,it is explained that the establishment of a kind of information disclosure model should take the network technology as its back-up force,in a hope to lick the management as a whole into shape. Finally,the article briefly discusses problems,which may occur in the process of the infrastructure building up of the network,of database technology, and of the security measures to satisfy safety concerns.

关 键 词：会计信息披露 公司治理 数据库技术 

分 类 号：F230[经济管理—会计学]