网络时代的财务报告问题.docVIP

PAGE 网络时代的财务报告问题 The era of network financial report problems 摘 要 随着时代的发展，网络逐渐占据人们工作的主导位置，成为人们不可缺少的部分。财务报告也随着网络在财务和会计中的应用发生很大变化。网络对财务报告产生了很大的影响。网络的应用使财务报告的编制成本降低、披露更加的及时、传达的财务信息更加全面，信息使用者甚至可以根据自己的需求加工披露的信息以满足自己的需求。但是网络的应用也产生了不利的方面。网络环境的不安全也对公司和信息使用者产生了很大的安全隐患。 关键词：网络时代 财务报告 财务软件 内部控制 Abstract With the development of the time, network gradually occupy the dominant position of the people work, it has become the indispensable part of people. Financial report with the network applications in the financial and accounting change greatly. The networks have a huge impact on the financial report. Network applications to reduce the cost of financial reporting, disclosure of more timely, financial information to convey more comprehensive, information users or information disclosed in accordance with their needs processing in order to meet their needs. However, the network application also had a downside. The insecurity of the network environment is also a great security risk to companies and users of information. Key Words Network, financial report, Financial software ，Internal control 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc326242647 引 言 PAGEREF _Toc326242647 \h 1 HYPERLINK \l _Toc326242648 第一章 绪 论 PAGEREF _Toc326242648 \h 2 HYPERLINK \l _Toc326242649 1.1财务报告 PAGEREF _Toc326242649 \h 2 HYPERLINK \l _Toc326242650 第二章 财务报告的作用 PAGEREF _Toc326242650 \h 3 HYPERLINK \l _Toc326242651 2.1向财务报告使用者提供企业会计信息 PAGEREF _Toc326242651 \h 3 HYPERLINK \l _Toc326242652 2.2.反映企业管理层受托责任履行情况。 PAGEREF _Toc326242652 \h 3 HYPERLINK \l _Toc326242653 第三章 网络对财务报告的影响 PAGEREF _Toc326242653 \h 5 HYPERLINK \l _Toc326242654 3.1网络对财务报告的积极影响 PAGEREF _Toc326242654 \h 5 HYPERLINK \l _Toc326242655 3.1.1财务报告得到更及时的披露 PAGEREF _Toc326242655 \h 5 HYPERLINK \l _Toc326242656 3.1.2降低成本 PAGEREF _Toc326242656 \h 5 HYPERLINK \l _Toc326242657 3.1.3增加财务报告的可靠性 PAGEREF _Toc326242657 \h 5 HYPERLINK \l _Toc326242658 3.1.4财务报告呈现方式多样化 PAGEREF _Toc326242658 \h 6 HYPERLINK \l _Toc326242659 3.1.5财务报告