| Internet网上财务会计信息披露趋势展望 |
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| 引用本文： | 张美红.Internet网上财务会计信息披露趋势展望[J].深圳大学学报(人文社会科学版),2001,18(1):24-30. |
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| 作者姓名： | 张美红 |
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| 作者单位： | 深圳大学经济学院, |
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| 摘 要： | 现行上市公司财务会计信息披露模式严重制约会计目标的实现。根据国际互联网技术发展的趋势和实现会计目标的要求，全面构建网上财务会计信息披露的目标模式，并提出为实现这一目标模式应采取的措施。
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| 关 键 词： | 会计目标 Internet 财务会计信息披露 目标模式 |
| 文章编号： | 1000－ 260X（ 2001） 01－ 0024－ 07 |
| 修稿时间： | 2000年9月11日 |
The Objective Model about Disclosure of Accounting Information under the Internet Conditions |
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| ZHANG Mei,hong.The Objective Model about Disclosure of Accounting Information under the Internet Conditions[J].Journal of Shenzhen University(Humanities & Social Sciences),2001,18(1):24-30. |
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| Authors: | ZHANG Mei hong |
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| Abstract: | The current disclosure model of accounting information has greatly restricted the realization of accounting objective. It is not far away from the era when we can present periodic accounting information through the internet. The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken. |
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| Keywords: | accounting objective internet disclosure of financial accounting information objective model |
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