Dissertation > Excellent graduate degree dissertation topics show

Research on Accounting Information Disclosure Model Based on Net Environment

Author: GaoBin
Tutor: LiShouMing
School: Wuhan University
Course: Accounting
Keywords: Information technology Mode Accounting Information Disclosure
CLC: F232
Type: Master's thesis
Year: 2005
Downloads: 792
Quote: 2
Read: Download Dissertation

Abstract

In general, foreign enterprises operating conditions, capital health disclosure collectively referred to as the financial and accounting information disclosed, it contains the statements of financial accounting reports, and other financial and accounting information and non-financial accounting information content. This study financial accounting information disclosure model includes not only the content and structure of the financial and accounting information disclosed, also includes the realization of the ways, means and tools. With the development of network technology, enterprise operating model has undergone a lot of changes, such as e-commerce, the emergence of virtual enterprise, put forward higher requirements for financial and accounting information disclosed in the network environment. The rapid development of information technology, financial and accounting information disclosure model change brought strong technical support tools, but in a network environment, how to promote the evolution of financial accounting information disclosure model? Now there is not a clear conclusion. This article attempts to rationalize the association and differences between the existing financial and accounting information disclosure model to analyze the impact of information technology improvements in all aspects of financial and accounting information disclosure model, compare the network environment, under a variety of financial and accounting information disclosure model excellent bad, the best way to change from the technical aspects of the study of financial accounting information disclosure model. This article is divided into four chapters discuss: Chapter: accounting information disclosure related concept, significance and quality characteristics defined, and described the theoretical basis and objectives. Chapter II: This paper describes the development of IT, and the development of information technology, accounting information disclosure environment and the impact of information users. Chapter: the need for change to the traditional general-purpose accounting information disclosure model by analyzing the limitations and drawbacks of the traditional common mode of accounting information disclosure. And network environment accounting information disclosed in the status quo, characteristics, quality characteristics and the problems were discussed, and further comparative analysis there are several accounting information disclosure mode. Chapter IV: In the previous three chapters explore the basis, introduced one of the most promising of accounting information disclosure model - accounting information disclosure model based on the Extensible Markup Language, Extensible Business Reporting Language (XBRL) and its core technology and Extended Validation Reporting Language (XARL) the analysis. Good accounting information disclosure model based on extensible markup language standardized financial data, the paper argues that, in this report mode, the higher the efficiency of the disclosure of accounting information, and can better solve real-time problems, but also better meet the different requirements of the users of information, accounting information disclosed in the current network environment mode change the direction of development.

Related Dissertations

CLC: > Economic > Economic planning and management > Accounting > Accounting device
© 2012 www.DissertationTopic.Net Mobile