摘要
网络财务报告系统是一种基于现代信息技术条件下的财务报告系统。从发布公司的角度看，它包括网络财务报告的设计、生成、披露和支持维护；从使用者的角度看，它包括网络财务报告信息、网络财务报告工具和网络财务报告安全体系三部分。对上市公司网络财务报告系统进行全面系统评价对提高上市公司网络财务信息披露水平，提高我国证券市场的透明度以及完善资本市场都有积极作用。本文构建了上市公司网络财务报告系统评价指标体系，以上海证券交易所制造业和信息技术业上市公司为样本进行了评价分析，在此基础上提出了发展我国上市公司网络财务报告系统的建议。
Abstract
This paper analyzes the evaluation of intemet financial reporting system (IFRS). We think IFRS is afinancial reporting system based on modem information technology. From the view of Listed Company, IFRS includes designing, creating, disclosure and maintaining of IFR. From the view of users, IFRS includes information, tools and safeguard. It is useful to evaluate IFRS for Listed Companies to improve the intemet financial disclosure, further to increase openness of security market in China. This study constructs the indexes system of IFRS evaluation, and examines the information technology industry and manufacturing industry, then puts forward suggestions of developing IFRS in China.
基金项目
教育部人文社会科学研究规划(12YJA630119)
NETL
NSTL
维普
万方数据