| 我国上市公司网络会计信息披露问题研究 |
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| 引用本文： | 徐晟,赵惠芳. 我国上市公司网络会计信息披露问题研究[J]. 合肥工业大学学报(社会科学版), 2004, 18(3): 63-67 |
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| 作者姓名： | 徐晟 赵惠芳 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009 |
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| 基金项目： | 教育部人文社科基金资助项目(015A630051)，合肥工业大学2004校基金资助项目(041102F). |
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| 摘 要： | 网络环境为会计信息系统提供了全方位的技术支持,使会计信息的生成模式与传递模式发生了质的变革,同时也使网络环境下会计信息披露的问题进一步凸显出来。文章在深入分析我国上市公司网络会计信息披露存在的若干问题的基础上,指出影响我国上市公司网络会计信息披露的因素,并进一步提出完善我国上市公司网络会计信息披露问题的对策建议。
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| 关 键 词： | 网络会计 信息 披露 上市公司 电子商务 |
| 文章编号： | 1008-3634(2004)03-0063-05 |
| 修稿时间： | 2003-11-17 |
Research on the problem of network accounting information disclosure of listed companies in China |
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| XU Sheng,ZHAO Hui-fang. Research on the problem of network accounting information disclosure of listed companies in China[J]. Journal of Hefei University of Technology(Social Sciences), 2004, 18(3): 63-67 |
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| Authors: | XU Sheng ZHAO Hui-fang |
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| Abstract: | Network environment offers omni-directional technical support for accounting information system, which brings great changes in producing and transmitting pattern of accounting information .At the same time, the problems in accounting information disclosure are becoming more and more obvious. On the basis of analyzing several listed companies' network accounting problems in depth in China, the paper points out the factors which influence the disclosure of network accounting information. Furthermore, it gives some suggestions and countermeasures to solve the problems of network accounting's information disclosure of listed companies. |
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| Keywords: | network accounting information disclosure listed company electronic business |
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