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随着计算机网络的普及,越来越多的企业借助国际互联网(Internet)来扩大自己在国际商品市场和资本市场上的知名度。财务报告作为企业向债权人、投资者、社会公众及政府机构提供财务信息的主要形式,如能借助国际互联网络作为其传播的媒体,无疑将大大提高信息传递的效率,在线财务报告(以下简称在线报告)因此应运而生。作为会计电算化的新领域,在线报告的出现不仅仅是一种技术上的革新,它对财务报
With the popularity of computer networks, more and more enterprises use the Internet to expand their popularity in international commodity markets and capital markets. As the main form of financial information provided by enterprises to creditors, investors, the public and government agencies, financial reporting will undoubtedly greatly improve the efficiency of information transmission through the Internet as a medium for its dissemination. The online financial report (hereinafter referred to as the Online Report) so came into being. As a new area of accounting computerization, the emergence of online reporting is not just a technical innovation, it is the financial newspaper