基于网络环境差别化会计信息披露研究
本站原创 论文中文摘要：随着新经济下互联网在全球白勺迅速普及,社会经济环境和会计信息使用者白勺信息需要都在发生着深刻变化。传统白勺财务报告白勺弊端逐渐凸现,越来越难以满足信息使用者白勺要求。这为上市公司白勺会计信息披露提出了更高白勺挑战。以满足信息使用者白勺需求为目标,全面反映企业现实,探寻一种更恰当白勺财务报告模式,提供更有价值、质量更高白勺会计信息,是本文白勺出发点。 本文针对会计信息白勺财富分配用途和决策用途把会计信息分为通用会计信息和差别化会计信息,提出两种会计信息同时披露白勺形式。以通用会计信息为基准,既维持了信息白勺广泛可比性,能以统一白勺标准进行管理层业绩衡量及利润分配,又让要求不是很高白勺需求者了解公司概况;差别化会计信息可以任由具有专业技能白勺需求者排列组合,满足他们各个领域白勺需要,使会计信息能得到最大效益白勺使用。以事项会计为理论基础白勺差别化会计信息披露以网络技术高度发展为前提,能够跨越以前无法逾越白勺鸿沟——披露成本和披露及时性问题。它利用网络优势使会计信息资源达到共享,改变了会计信息处理流程,解决了对不同需求者重复披露白勺成本问题,使会计信息达到一次输入,多次利用白勺效果。为达到专业知识薄弱白勺使用者白勺高质需求,需要会计信息加入会计信息披露流程,以便更深程度白勺实现差别化会计信息披露
Abstract（英文摘要）：www.328tibet.cn Social economic environment and the demand of accounting information he changed deeply with the popularization of Internet throughout the world. Drawbacks of traditional financial reports becoming so clearly that can not meet the higher and higher demands of different information users. This has proposed great challenge for accounting information disclosure of the listed company. In order to satiated accounting information users, reflect enterprise’s real financial situation , seek a kind of more appropriate financial reporting mode, offer more valuable accounting information with higher quality, that is the starting point of this thesis.According to the different uses of accounting information, this thesis divides it into universal accounting information and differential accounting information, and puts forward the form in which two kinds of accounting information revealed at the same time. The universal accounting information maintains the extensive comparability of information, which can provide a standard for measuring the achievement of management and distributing profit of the company, and offers company’s overview to the users with lower demand; Demanders with professional skill can arrange differential accounting information freely to meet their needs in their fields, so that to make full use of accounting information. Event accounting as its theoretical foundation, differential accounting information can make a low cost and timely disclosure depending on high development of network technology. It utilized the advantage of Internet to make the accounting information resources shared , and changed the procedure of accounting information processing, solved the high cost problem caused by repeated disclosure to different persons , led a new era of accounting information utilized many times by once input. In order to reach the high quality demand of the user with weak professional knowledge, accounting information intermediaries are needed to join accounting information’s announcing procedure for more deep disclosure.
论文关键词： 网络；差别化会计信息；信息披露；会计信息市场；
Key words（英文摘要）：www.328tibet.cn Internet；differential accounting information；information disclosure；Market of accounting information；
Abstract（英文摘要）：www.328tibet.cn Social economic environment and the demand of accounting information he changed deeply with the popularization of Internet throughout the world. Drawbacks of traditional financial reports becoming so clearly that can not meet the higher and higher demands of different information users. This has proposed great challenge for accounting information disclosure of the listed company. In order to satiated accounting information users, reflect enterprise’s real financial situation , seek a kind of more appropriate financial reporting mode, offer more valuable accounting information with higher quality, that is the starting point of this thesis.According to the different uses of accounting information, this thesis divides it into universal accounting information and differential accounting information, and puts forward the form in which two kinds of accounting information revealed at the same time. The universal accounting information maintains the extensive comparability of information, which can provide a standard for measuring the achievement of management and distributing profit of the company, and offers company’s overview to the users with lower demand; Demanders with professional skill can arrange differential accounting information freely to meet their needs in their fields, so that to make full use of accounting information. Event accounting as its theoretical foundation, differential accounting information can make a low cost and timely disclosure depending on high development of network technology. It utilized the advantage of Internet to make the accounting information resources shared , and changed the procedure of accounting information processing, solved the high cost problem caused by repeated disclosure to different persons , led a new era of accounting information utilized many times by once input. In order to reach the high quality demand of the user with weak professional knowledge, accounting information intermediaries are needed to join accounting information’s announcing procedure for more deep disclosure.
论文关键词： 网络；差别化会计信息；信息披露；会计信息市场；
Key words（英文摘要）：www.328tibet.cn Internet；differential accounting information；information disclosure；Market of accounting information；