Innovation Of Quality Characteristics Of Financial Reports In The Internet Era

Internet financial reporting is the age of Internet.

The concept of network financial reporting will continue to develop due to the change of environment and the development of network technology.

Under the existing technological conditions, the author thinks that the network financial reporting is that enterprises disclose the business and financial information of the enterprise through the world wide web or the media related to the Internet, and store the financial reports that reflect all kinds of production and business activities and events of the enterprise in the database that can be used for the user to consult at any time, so as to provide users with information about the financial condition and business results of the enterprise.

　　1.在線財務(wù)報告

Online financial reporting refers to setting up a website on the Internet to provide users with regularly updated financial reports, which is an electronic version of traditional paper reports.

Online reporting usually uses hyperlink technology to link all kinds of production and business activities information, and become an integral part of each other, breaking the boundaries between financial reports and other business reports.

Online reporting is often not seen as an independent part of the Internet, but is integrated into the operation of the entire enterprise.

　　2.實時財務(wù)報告

The real time financial report is the intermediate stage of the network financial report, which refers to the whole

　　3.按需定制的財務(wù)報告

An on-demand financial report is an advanced stage of network financial reporting. It refers to the disclosure of general financial reports as the basis for further providing the coded economic information source data. The system can automatically customize the financial reports required by users according to the user's choice.

The report system consists of two subsystems, one is the general purpose real-time financial reporting system, the other is the customizable financial reporting system based on the general financial report, which is set according to the needs of users.

　　二、網(wǎng)絡(luò)財務(wù)報告的特點

1. communication media networking

Communication media means the means and tools for communicating and disseminating information.

The biggest characteristic of the network financial report is that the information provider no longer uses the traditional mass media to publish the financial report, but instead uses the new network media.

Compared with the traditional media (newspaper, radio, TV), the immediacy and interactivity of the Internet show its strong advantages.

In the network age, fiber is used as the main pmission medium, which can pmit data, text, voice and image quickly. It has the characteristics of two-way pmission, high precision, digital pmission and so on.

Its propagation speed, information capacity and participation are incomparable to any traditional media.

　　2.信息媒體多樣化

Information media is a variety of symbols used to express information, including text, sound, graphics, images, animation, dynamic images, and so on, and multimedia is a combination of various information media.

As for the form of information media, Internet financial reporting is moving from single media to multimedia, integrating text, graphics, audio and video information into a multimedia information.

Multimedia information makes information more comprehensive, intuitive and visualized.

Especially with the use of audio and video streaming technology, we can use dynamic images to disseminate information.

When users receive information, they can use all kinds of senses such as vision, hearing and so on to receive information in all directions.

For example, through video streaming real-time dissemination of shareholders' meetings, the information conveyed by such information media is far from traditional information media.

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3. reporting dielectric optics

The propagation of information media requires a certain physical carrier. The physical carrier of such information is called medium.

Traditional financial reports use paper as medium, and publish information by publishing newspapers as the main body.

The network financial reports are stored in magnetic, optical and electrical media by means of digital code, and are read through computers or similar functions.

The storage capacity of optoelectronic media is incomparable to traditional printing media. The capacity of a standard read-only optical disk is 680mb, which is equivalent to 300 thousand pages of text and more than 300 million words.

The most important thing is that the printed medium is flat and static, while the information conveyed by the multimedia medium is multi-dimensional, dynamic and three-dimensional.

　　4.報告內(nèi)容個性化

For a long time, enterprises have used standard and general financial reporting mode to pfer financial information to external users.

Under the general financial reporting mode, enterprises provide the same financial reports to different information users, and different enterprises provide standard format financial reports.

To some extent, the traditional general financial report satisfies the common information needs of external users, but it is difficult to cater for the increasingly diverse and personalized needs of information users.

The Internet financial report at the advanced stage is based on the current general financial report.

　　5.報告方式自愿化

There are two ways to disclose financial reports: mandatory and voluntary. The contents disclosed in traditional financial reports are mandatory by regulatory authorities.

With the rise of Internet financial reporting, the use of hyperlinks makes financial reports only an integral part of enterprise information system. It is difficult to distinguish which information is mandatory and what information is voluntary disclosure by enterprises.

On the other hand, the information disclosed by traditional financial reporting is constrained by the cost benefit principle, which enables enterprises to provide the minimum amount of information, while the lower production and dissemination costs of Internet financial reporting increase the voluntary disclosure of enterprises.

Thirdly, enterprises express their potential for development, improve the efficiency of financing procedures and reduce the average cost of capital, and also encourage enterprises to increase their voluntary disclosure.

Therefore, Internet financial reporting has the tendency of voluntary disclosure.

　　三、網(wǎng)絡(luò)財務(wù)報告質(zhì)量特征的創(chuàng)新

The highest goal of Internet financial reporting is the usefulness of decision-making. What kind of quality characteristics should the network financial report have to achieve this goal? The network financial report covers not only the quality characteristics of the traditional financial report, but also the innovation.

The two main quality relevance and reliability of financial reporting have new meanings.

In terms of relevance, it requires not only financial reporting to be predictable and feedback, but also interactive and customizable, and the meaning of timeliness is close to real time. Relevance is no longer a general correlation but relates to specific decisions of users.

In terms of reliability, it requires not only the authenticity, verifiability, neutrality, but also integrity of financial reports.

　　1.實時性

Information useful to decision making must be provided to decision makers before information loses the ability to make decisions.

Real time financial reporting means that information users can keep abreast of the operation of enterprises and make timely decisions to adapt to changing circumstances.

The usefulness and relevance of information change over time, especially in the network environment, with the increase of various uncertainties and the increasing risks faced by decision-making.

If information users want to make effective decisions, they must get information in real time in decision-making process so as to make the next decision and give full play to the maximum credit of information.

Under the network environment, the connotation of timeliness has approached to real time.

　　2.互動性

Interactivity means that Internet financial reporting is the result of interaction between providers and information users.

Through the establishment of communication channels on the Internet, users can communicate with providers in a timely manner. Unlike information providers who wishfully provide information, users can only passively accept information. Some information for some users is not only irrelevant, but may also increase the cost of finding relevant information.

The information users of the network financial report can directly provide specific information requests to the providers, and information users and providers can interact with each other.

　　3.可定制性

Customization refers to the network financial reports can be converted into specific reports according to the needs of users, including two dimensions of content and form customization.

The customization of content includes two aspects: breadth and depth. The breadth refers to the different combinations of information that the user can choose, and the depth refers to the choice of the details of the information.

And the form of customization is the presentation form that users can choose to report, such as text, graphics, text, audio or video.

The relevant information required by decision makers is different because of the different decisions they make. Therefore, high quality network financial reports should be tailored to the needs of users.

The general financial report can be developed in the direction of multi-dimensional customization.

　　4.完整性

Integrity means that Internet financial reporting should provide all information that the user wants to know and is willing to provide.

Whether a message is useful or not depends on how well the information is matched with other information.

If the information is incomplete, even the relevant and reliable information, users can not make decisions, and at least can not make the best decision.