摘要
本文研究了网络财务报告披露模式问题。文章首先回顾和评价现有的关于网络财务报告披露模式的观点即经济事项模式、数据库报告模式、交换式按需报告模式以及多层面报告模式,在此基础上提出了业务事件驱动报告模式的基本原理。文章最后比较了业务事件驱动模式与经济事项模式的异同。
This paper mainly discuss the issue of financial reporting model in the IT environment. We first review the current opinions about the Internet financial reporting models, which include event reporting model, database reporting model, interactive reporting model, multi-layer interface reporting model and real-in-time reporting model. On the basis of the above models, we interpret the basic ideal of a new model called event-diagram financial reporting model. At last, we compare the event-diagram model with event reporting model and exhibit differences between them.
出处
《上海立信会计学院学报》
2006年第3期23-28,共6页
Journal of Shanghai Lixin University of Commerce
