棉纺织企业互联网会计信息传递模型的探索.doc

棉纺织技术 2017,11(45),81-84 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 南京业技术学院南京信息正程大学 导出/ 关注 分享 收藏打印 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a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:该新模型的最人优势在于按需报告模式，具冇灵活性;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; 张加乐(1962-),男,教授,HYPERLINK mailto:941749091@941749091@ 2017-07-10 基金：江苏省智能传感器网络工程技术研宂开发屮心开放基金(ZK12-05-02) Research on Internet+ Accounting Information Transfer Model of Cotton Textile Enterprise ZHANG Tiale 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、低维度影响，会计信息传递呈现 半导体特性，且信息量是过去式的、笼统的、没有细化的，不能满足信息使用考 个性