棉纺织企业互联网+会计信息传递模型的探索.docVIP

棉纺织企业互联网+会计信息传递模型的探索 张加乐 李志学 南京工业职业技术学院 南京信息工程大学 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 探讨棉纺织企业互联网+会计信息传递模型问题。介绍了企业会计信息传递两种方式 (企业内部的信息传递, 企业外部信息传递) 的作用。分析了传统会计信息传递模型的缺陷。在对棉纺织企业会计信息传递模式剖析的基础上, 挖掘其信息传递深层次的渠道, 结合互联网+技术, 运用国家发布的XBRL技术标准, 从信息产生底层着手, 根据信息质量特征, 以更多维度探索建立了会计信息传递的新模型。认为:该新模型的最大优势在于按需报告模式, 具有灵活性;报告单位与信息用户可双向、直接、快速沟通, 能更好地满足使用者的多样化信息需求。 关键词： 棉纺织企业; 互联网+; 会计信息; 传递模型; 财务报告; 数据库; 作者简介：张加乐 (1962-) , 男, 教授, 941749091@ 收稿日期：2017-07-10 基金：江苏省智能传感器网络工程技术研究开发中心开放基金 (ZK12-05-02) Research on Internet+ Accounting Information Transfer Model of Cotton Textile Enterprise ZHANG Jiale LI Zhixue Nanjing Institute of Industry Technology; Nanjing University of Information Science Technology; Abstract： Problems of Internet+ accounting information transfer model of cotton textile enterprise were discussed.The roles of two kinds of enterprise accounting information transfer mode were introduced like the internal information transfer and the external information transfer.Defects of the traditional accounting information transfer model were analyzed.On the basis of the discussion on accounting information transfer model of textile enterprise, the deep channel of the information transfer was excavated.Combined with Internet+technology, applied XBRL technology standard issued by our country, begin with information generate low-level layer, based on information quality characteristic, new accounting information transfer model was established from multi-dimensions.It is considered that the biggest advantage of new model is the report model as required and has the flexibility.Between reporting units with information users can be established two-way, direct and fast communication.It can meet the diversified information requirements of users. Keyword： Cotton Textile Enterprise; Internet+; Accounting Information; Transfer Model; Financial Report; Database; Received： 2017-07-10 企业财务信息效能的充分挖掘、发挥, 始终是现代纺织企业管理凹点。尤其是棉纺织企业, 受传统会计信息传递模型的单向性、低维