大数据时代引领财务报告变革  

Big Data Era Leads the Transformation of Financial Reporting

作　　者：管萍[1,2] 宋良荣[1] 

机构地区：[1]上海理工大学管理学院 [2]上海工程技术大学

出　　处：《财务与金融》2014年第6期38-42,共5页Accounting and Finance

基　　金：国家自然科学基金项目(71171135)

摘　　要：财务报告的改进离不开信息技术的发展,可扩展商业报告语言(XBRL)推动了财务报告在互联网时代的发展,而大数据时代的技术变革和思维变革将再次引领财务报告新的突破,在财务报告模式的重构、信息披露制度的改进、网络财务报告方面产生重要的影响。The development of financial reporting is inseparable from the improvement of information technology, Extensible Business Reporting Language （XBRL） promote the development of financial reporting in the internet age, big data era of technology transformation and the change of thinking will again lead the new breakthrough of the financial reporting, which have a significant impact on the financial reporting model reconstruction, and improve information disclosure system and internet financial reporting.

关 键 词：大数据时代 网络财务报告 信息披露 XBRL 

分 类 号：F234[经济管理—会计学]