网络时代财务报告编报模式的变革  

Innovation of the Financial Report Preparation and Presentation Pattern in Internet Era

作　　者：沈颖玲[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《财经论丛》2007年第5期65-70,共6页Collected Essays on Finance and Economics

基　　金：财政部“全国会计学术带头人后备人才”培训项目的支持.

摘　　要：财务报告编报模式的有效性将直接影响财务报告决策有用性目标的实现。网络时代,随着信息技术的高速发展,特别是可扩展企业报告语言(eXtensible BusinessReporting Language,XBRL)的开发与应用,传统财务报告的编报模式日益显现出其局限性,企业必须重新审视财务报告的编报流程,利用信息技术对财务报告的编制与传播流程进行再造。本文首先分析传统财务报告编报模式的局限性,然后探讨财务报告编制模式与传播模式的创新。The efficiency of financial report preparation and presentation pattern directly affects the realization of financial report decision-usefulness objective. In intemet era, with the quick development of information technology, especially with the development and applieation of XBRL, the traditional financial report preparation and presentation pattern expose its limitation, companies have to check the financial report preparation and presentation process, re-engineer its process with information technology. The paper first analyzes the limitation of traditional financial report preparation and presentation patten, further discusses the innovation of financial report preparation and presentation pattern separately.

关 键 词：财务报告 编报模式 可扩展企业报告语言 创新 

分 类 号：F234.4[经济管理—会计学]