新经济环境下,传统的财务报告模式的很多弊端暴露出来,诸如时效性不强、针对不同的使用者提供相同的财务报告,这些都对企业管理层的决策造成了很大的阻碍,加大了企业决策的风险,在这种情况下,基于事件驱动会计的网络财务报告模式开辟了网络财务报告的另一个方向,推动了财务报告的有用性和及时性。本文从事件驱动会计的原理出发,论述了事件驱动会计与事项会计和传统价值会计的不同点以及在企业中的应用、优缺点和瓶颈问题。 Under the new economic environment, many shortcomings of the traditional financial reporting model are exposed, such as the lack of timeliness and providing the same financial reports for different users, which greatly hinder the decision-making of the enterprise management, In this case, the network financial reporting mode based on event-driven accounting opens up another direction for network financial reporting and promotes the usefulness and timeliness of financial reporting. Based on the principle of event-driven accounting, this dissertation discusses the difference between event-driven accounting and event accounting and traditional value accounting, as well as their applications, advantages and disadvantages, and bottlenecks in enterprises.