网络财务报告改革：利益相关者态度研究——基于问卷调查数据实证分析.pdfVIP

________________________________________________________________________________________________ 网络财务报告改革：利益相关者的态度研究∗ ——基于问卷调查数据的实证分析 张天西 杨海峰 (西安交通大学 会计学院,陕西 西安 710061) 摘要：随着信息技术的发展和互联网的快速普及，网络财务报告成为一种新的财务呈报方式。 本文基于一次问卷调查所获得的数据，运用 Cyert 和 Ijiri 关于财务报告的分析框架，了解了信息 使用者、信息提供者、中介机构、监管者以及财务软件商等利益相关者对网络财务报告的基本态 度，并分析了各方利益关系者之间的差异。本研究为信息技术环境下的财务报告改革提供了初步 的证据，并为未来网络财务报告在中国的发展提出政策性的建议。 关键词：网络财务报告；利益相关者；问卷调查 Innovation of Internet Financial Reporting: a Study of the Views of Interested Parties —— An Empirical Analysis Based on the Questionnaire Survey ZHANG Tian-xi, YANG Hai-feng (School of Accounting, xi’an jiaotong University, xi’an 710061,China ) Abstract: With the development of information technology and rapid prevalence of internet, the Internet Financial Reporting (IFR) has become a new means of disseminating financial information. Based on the questionnaire survey and applied in CyertIjiri’s analysis framework on financial reporting, the paper finds out the views of various parties related to the financial reporting,such as users, preparers ,auditors,supervisers and software industry, then analyzes the differences among the various interested parties. The study provide a pimary evidence for the innovation of financial reporting in the backgrounds of information technology, and give some suggestions for the develepment of IFR in china in the future. Key words: Internet Financial Reporting, interested parties ,questionnaire survey