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会计信息的披露对我国企业的经营和发展有着重要意义。近年来,随着社会经济的快速发展和信息技术的不断进步,企业会计信息披露的形式和内容方面受到了严重的影响。网络环境下的企业会计信息的传播、储存和披露等处理方式发生了变化,信息传递的效率较传统的信息披露更高,信息披露的质量也得到了更加有效的保证。新形势下,企业应该跟时代的步伐,对会计信息的披露进行适当的调整。本文就网络环境下会计信息披露的特点进行简要的分析,然后指出网络技术的发展对会计信息披露的具体影响,继而分析网络环境下我国企业会计信息披露中出现的问题,最后就该问题提出具体的解决对策。
The disclosure of accounting information is of great significance to the operation and development of Chinese enterprises. In recent years, with the rapid socio-economic development and the continuous improvement of information technology, the form and content of corporate accounting information disclosure have been severely affected. In the network environment, the ways of handling, storing, disclosing and accounting of enterprise accounting information have changed. The efficiency of information transmission is higher than that of traditional information disclosure and the quality of information disclosure is more effectively guaranteed. Under the new situation, enterprises should make appropriate adjustments to the disclosure of accounting information at the pace of the times. This article briefly analyzes the characteristics of accounting information disclosure in the network environment, and then points out the specific impact of the development of network technology on the disclosure of accounting information. Then it analyzes the problems that appear in the accounting information disclosure of Chinese enterprises under the network environment. Finally, Solution to the problem.