互联网时代下的会计信息披露研究

互联网时代下的会计信息披露研究

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重庆三峡学院财经学院XX专业XX级□□重庆万州□404100 [摘要] 伴随着经济的发展，会计活动的日益增多，由于人们对于会计信息了解监督的需求不断增大，会计信息披露越来越显得不可缺少。传统会计信息披露模式从八十年代开始产生并一直沿用，而发展到了今日，由于资本市场的日益完善，企业管理方式不断合理，传统披露模式信息量少、传输慢，已无法满足决策者对信息的需求。同时21世纪是一个信息化时代，不断兴起的新技术：网络的发展日益成熟，在会计领域广泛运用，使得会计信息披露更加及时，方法多样。但在网络环境的影响下，会计信息披露在其展露优势的同时也暴露了一些缺陷，会计信息披露存在不真实的情况，以及由于网络安全性问题导致的会计信息泄露等问题都成为了巨大的挑战，需要不断地完善解决。本文主要分析了网络环境下会计信息披露的原因，以及在实际运用中产生的问题，针对问题提出对策，不断完善网络环境下的会计信息披露模式，使其更加适应未来社会。

[关键词] 互联网时代会计信息披露存在问题对策分析

Disclosure of Accounting Information under the Internet era

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XX专业2005，School of Economics and Management，Chongqing Three Gorges University，Lanzhou，Chongqing，404000

[Abstract] Along with economic development, accounting activities increasing, due to the increasing demand for people to understand accounting information for the oversight of accounting information disclosure become more and more indispensable. Traditional accounting information disclosure model began to be generated from the eighties and has been in use, and the development to today, due to the increasingly sophisticated capital markets, enterprise management and constantly reasonable, the traditional mode disclose less information, the transmission is slow, policy-makers have been unable to meet the information It needs. At the same time in the 21st century is an information age, the rising powers of the new technology: the development of a network of increasingly mature, widely used in the field of accounting, so that accounting information disclosure more timely and diverse methods. But under the influence of the network environment, accounting information disclosure in its expose advantage but also exposed some flaws, the existence of false accounting information disclosure, as well as accounting information leaks and other problems due to network security issues have become a cause of great challenges, need to continue to improve resolved. This paper analyzes the causes of accounting information disclosure under network environment, and the problems arising in practice, to propose a solution for the problem, and constantly improve the accounting information disclosure mode network environment, making it more responsive to the future society.

[Key words] Internet Age Accounting Information Reveal Problems Countermeasures

目录

摘要 (Ⅰ)

Abstract (Ⅱ)

1 绪论 (1)

1.1 研究背景及意义 ......................... 错误!未定义书签。

1.2 国内外研究现状 (1)

1.3 研究内容与方法 (2)

2 互联网环境及传统会计信息披露相关理论 (2)

2.1 互联网环境理论及特点 (2)

2.2 会计信息与会计信息披露 ................. 错误!未定义书签。

2.3 互联网环境下会计信息披露的特点 (2)

3 互联网时代下会计信息披露产生的原因 (3)

3.1 外部诱因 (3)

3.2 内部原因 (3)

3.3 新的技术手段：网络的产生 (3)

4 互联网时代下会计信息披露存在的问题 (4)

4.1 会计信息披露内容、形式不规范 (4)

4.2 会计信息披露安全性缺乏 ................. 错误!未定义书签。

4.3 会计信息披露法律法规不健全 (5)

4.4 会计信息披露内部控制不足 (5)

5 互联网时代下会计信息披露问题解决方法 (5)

5.1 规范会计信息披露 (5)

5.2 加强会计信息录入保护 (6)

5.3 完善法律法规 (6)

5.4 加强内部控制和人员管理 (6)

结论 (6)

致谢语 (7)

参考文献 (7)