浅谈网络时代的财务报告问题

-毕业论文题目：浅谈网络时代的财务报告问题摘要摘要II当代信息技术的发展突飞猛进，特别是网络技术引发的全球信息化浪潮冲击着传统社会的每一个角落，网络化、数字化、知识化已成为当今时代的主旋律。网络时代改变了整个社会经济的生产结构，打破了传统的企业管理模式和会计模式。中国作为信息全球化的追逐者和受益者，网络时代的财务报告也正在逐步发展和完善。本课题指出了目前我国财务报告的局限性，并分析了网络时代我国企业财务报告的发展特点。不仅对我国网络时代不同的财务报告模式进行了比较分析，还指出了各种模式的优缺点，并提出实时按需财务报告模式是比较适于网络时代财务报告发展的一种模式，进而分析了此模式的可行性。关键词：网络时代，财务报告，实时按需财务报告模式AbstractIIAbstractWiththedevelopmentofmoderninformationtechnologybyleapsandbounds,especiallynetworktechnologytriggeredthewaveoftheglobalinformationandimpactedthetraditionalsocietyineverycorner,networking,digital,knowledgehasbecomethemainthemeofourtimes.Theinternetagehaschangedtheentiresocio-economicstructureofproduction,breakingthetraditionalmodelofcorporationmanagementandaccountingmodels.China,asthepursuitandthebeneficiaryofinformationglobalization,thefinancialreportoftheinternetageisalsotheprogressivedevelopmentandimprovement.Thissubjectpointedoutthecurrentlimitationsofourfinancialreportingandanalyzedthecharacteristicsoffinancialreportingatinternetage.Notonlyfordifferenttimesofournetworkfinancialreportingmodelacomparativeanalysis,butalsopointedouttheadvantagesanddisadvantagesofvariousmodels.Throughcomparing,real-timeon-demandfinancialreportingmodelismoresuitablefortheinternetage,thenanalyzedthefeasibilityofthismodel.Keywords:theinternetage,financialreport,real-timeon-demandfinancialreportingmode目录III目录摘要.........................................................................................................ⅠABSTRACT................................................................................................Ⅱ目录............................................................................................................Ⅲ引言............................................................................................................Ⅵ第一章网络时代我国企业财务报告的局限性............................................11.1目前企业财务报告内容上的局限性…………………………………11.1.1信息收集种类单一........................................................11.1.2计量属性单一................................................................11.1.3会计报告的具体内容单一.............................................11.2财务报告系统所依据的会计原则和基本前提的局限性.....................21.2.1历史成本原则的局限性.................................................21.2.2货币计量的局限性........................................................21.2.3会计主体假设的局限性.................................................31.2.4会计分期假设的局限性.................................................31.3现代信息技术在财务报告信息系统运用上的局限性.........................31.3.1会计软件信息处理程序陈旧.........................................31.3.2财务报告信息只能按期提供.........................................31.3.3提供的会计形式单一....................................................4第二章网络时代财务报告的目标及发展特点..........................................52.1网络时代财务报告的目标.....................................................................52.2网络时代财务报告的发展特点.............................................................62.2.1多元计价报告模式大行其道.........................................62.2.2收益表发展为全面收益表或分成两个报表...................62.2.3财务报告将呈实时和交互式的特征..............................72.2.4表式信息与图文声像信息结合.....................................7目录IV2.2.5增值表更受重视............................................................82.2.6报表附注内容日趋增多.................................................8第三章网络时代财务报告的可能报告模式................................................93.1经济事项报告模式.................................................................................93.2数据库报告模式.....................................................................................93.3实时按需报告模式.................................................................................93.4外部代理报告模式.................................................................................93.5彩色报告模式.......................................................................................103.6差别报告模式.......................................................................................103.7在线报告模式.......................................................................................103.8多栏式报告模式...................................................................................11第四章网络时代财务报告的选择模式—实时按需报告模式...................124.1实时按需财务报告模式的理论基础...................................................124.2实时按需财务报告模式的可行性.......................................................124.2.1ERP，即企业资源计划系统.........................................124.2.2数据库.........................................................................134.2.3网络.............................................................................134.3实时按需财务报告模式还需要采取的相应措施...............................144.3.1合理选择管理软件ERP..............................................144.3.2企业各个部门之间信息要实现共享............................144.3.3安全谨慎的进行网上操作...........................................154.4.4发展信息技术..............................................................15结论.....................................................................................................16参考文献............................................................................................17致谢..................................