基于XBRL的网络会计信息披露.docx

基于XBRL的网络会计信息披露摘要：随着网络技术的快速发展，企业会计信息披露的外部环境和内部环境都在发生着重大变化，对会计信息披露的内容和方式也产生了重大的影响。以互联网为核心的数字通信技术直接影响和改变着信息的生产、存储、传播和再利用方式，使会计信息披露的工作效率大大提高。会计信息披露是会计主体在不同环境下通过各种方式或手段向会计信息使用者提供会计信息的一种行为。会计信息披露作为会计信息的输出方式，其目标是为会计信息使用者提供决策相关的会计信息，以帮助会计信息使用者做出相关决策。社会环境的变化和信息使用者需求的变化对会计信息披露的各个方面都产生着影响，经济在发展，会计信息的披露也要发展。因此探讨如何完善网络环境下会计信息披露存在的问题，以更好地提高网络环境下的会计信息质量，对提高会计信息的使用效果有着重要的理论意义和实践意义。本文从传统会计信息披露模式的缺陷出发，分析了我国网络环境下会计信息披露存在的主要问题，针对这些问题提出了相应的解决措施，目的在于提高网络环境下会计信息披露的质量，以便于会计信息使用者更好的利用会计信息做出决策。关键字:XBRL；网络环境；会计信息披露，会计信息质量Abstract：With the rapid development of network technology, the enterprise accounting information disclosure of the external environment and internal environment in the major changes, the content of the disclosure of accounting information and the way has also had a significant effect. With the Internet as the core of digital communication technology directly affect and change the information of the production, storage, transmission and reuse way, make the accounting information disclosure of the efficiency is greatly increased. Accounting information disclosure is an accounting entity in different environment through various ways or methods to the accounting information users provide accounting information of an action. Accounting information disclosure as the output of the accounting information, the goal is to provide accounting information users decisions related to the accounting information, accounting information to help users to make relevant decisions. The change of social environment and the change of the requirements of information users of accounting information disclosure of all aspects of the effect, in the economic development, the accounting information disclosure of development. Thus discusses how to improve the accounting information disclosure problems under the network environment, in order to better improve the quality of accounting information under the network environment, to improve the effect of the use of accounting information has important theoreti