随着计算机网络的普及，越来越多的企业借助国际互联网来扩大自己在国际商品市场和资本市场上的地位和知名度。财务报告作为经营者或企业向债权人、投资者、社会公众及政府机构提供财务信息的主要形式，如今正借助国际互联网络作为其传播的媒体，极大地提高信息传递的效率，以 With the popularization of computer networks, more and more enterprises rely on the Internet to expand their position and popularity in the international commodity markets and capital markets. Financial reporting, as the main form of financial information for creditors, investors, the public and government agencies as operators or enterprises, is now using the Internet as a medium for its dissemination, greatly increasing the efficiency of information delivery to