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Abstract

Accounting as a product of human and social development to a certain stage, along with the development of science and technology, continuous improvement, today from the initial Jieshengjishi to the various management tools, accounting's development is inseparable from the scientific and technological level of the continuous improvement. Similarly, the development of IT technology, also bound to have a profound impact on the development of accounting. The development of computer technology to promote change from manual accounting to computerized accounting; Internet age, accounting, information technology has been widely recognized and vigorously advocate. The financial report is the final result of the accounting system running accounting of any innovation, and ultimately are necessarily reflected in the financial report, the financial report also will continue to innovation. 120 century, the development of mature network technology and financial software for enterprise information possible, subject to the attention of scholars at home and abroad as an important part of the accounting information technology. Study accounting process of information disclosure of corporate financial reporting in a network environment become gradually the focus of the industry, the concept of a network of financial reporting is also familiar with the industry. Internet Financial Reporting, companies on the Internet site, and a financial report to provide regular updates to the information users. Provide a complete set of financial statements of a company through its website, or link to the financial reports stored in other sites of the Internet, the network can also be regarded as a financial report. The development of the network of financial reporting and development with the innovation of network services, and network services along with innovation and evolution of network technology, this technical evolution of the File Transfer Protocol (FTP), Hypertext Markup Language (HTML ), Extensible Markup Language (XML) technology presentation (Presentation) from exchange (Connectivity) \the form of a report from an electronic document (PDF) to a web page (such as HTML), and then to interactive page (XBRL) development will occur. The purpose of this paper study summarizes the characteristics of network financial reporting at this stage. To identify the network financial report at this stage the problems and risks faced and propose solutions. Prospects and financial reports on the future of the network. The main content of this paper the following aspects: the first part of this research overview. Mainly include research background and purpose of research process and structure. Introduces the literature on the financial reporting of the network. The second part is the feasibility and necessity of the content overview introduces network of financial reporting of listed companies and its network of financial report. This section first clear meaning of the network of financial reporting, and then reviews the theoretical basis for the necessity of financial reporting on the implementation of the network. These theoretical basis about basic accounting information useful for decision-making theory. Then from the users of accounting information needs of the limitations of traditional financial reporting and network environment changes, to further demonstrate the need for network financial reporting; feasibility of Internet Financial Reporting on the progress of technology, management methods and then combined. The article discusses the necessity and feasibility of Internet Financial Reporting on the basis of comparison of Internet Financial Reporting and the difference of the traditional financial reporting. The the network financial report will replace the traditional financial reporting. The third part is our use of a network of financial reporting history, the evolution of the network of financial reporting by file transfer protocol (PDF), Hypertext Markup Language (HTML), Extensible Markup Language (XML). Extensible Markup Language (XML) has a distinct advantage, has been the major countries, including China adopted. In this section, the practical application of XBRL disclosure technology for the Shenzhen Stock Exchange, to showcase the achievements and shortcomings of China in the use of the latest technology of XBRL network financial reporting disclosure. In this part of the final financial report from the network is the target the network regulatory financial reporting, the supply of network financial reporting, the network consumer financial reporting four aspects build the basic framework of the network of financial reporting. The fourth section describes the network of financial reporting risks and prevention. Network financial reporting risks are mainly technical and institutional aspects of risk. According to the different network financial reporting risk, given a specific response. The last part is to introduce the Status and Prospects of network financial reporting of listed companies. Mainly exist at this stage Internet Financial Reporting: Information utilization rate is not high; leverage network media is not obvious; the network audit work is not perfect; formulation of network financial reporting standards lag, lack of Operations Guide. In the last outlook, a rough sketch of the future characteristics of the network of financial reporting. This article following contributions and innovations in Internet Financial Reporting: 1, and summarized the necessity and feasibility of development of network financial reporting, the previous literature mainly based on a combination XBRL technology to predict the future of the next financial report. This paper discussed the necessity and feasibility Internet Financial Reporting. 2, the theoretical framework for the financial reporting of network financial. Expositions from the network objective of financial reporting, network regulatory financial reporting, network financial reporting supply, the consumption of network financial reporting in four areas. In this paper, the network financial reporting following deficiencies: 1, network financial reporting is a new concept, it is involved is the subject of accounting, also including computer science, data processing, and other disciplines. It can be said that the network financial report is the intersection of various disciplines. So its not comprehensive enough. Looking to the future of Internet Financial Reporting practice to be strengthened.

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CLC: > Economic > Economic planning and management > Accounting > Accounting device
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Research on Network Financial Report of Listed Company

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