Internet Financial Reporting Standard Mode Is Discussed

Stride into 21st century as mankind, one enough with revolution that industrial revolution mention in the same breath, Change enterprise pattern and national contrast of strength of competition silently, Permeate work, life, study and among the amusement to get people day by day, This revolutionary arrival, has already fully been declared publicly to common people: The mankind is stepping into a brand-new era --Era of network economy. Accountant include confirm, measure, report and analyse link inclusive information system as one, Continue and serve as" international common business oriented language(COBOL)" for new century, Its one's own inside is pregnant with the ready to appear, enormous change taking meeting the environmental change of new century as aim too, Regard as national economy informationization and enterprise information-based accounting informationization of foundation exactly the accountant revolutionary catalyst. Accounting drastic change of environment call accounting revolution, modern development of information technology prepare abundant terms for accounting revolution. Network economy era, information such special product turn to" buyer's market" from" seller's market" already, Financial information user while paying close attention to the ageing and useful quality of the financial information further, Demonstrate the trend to the financial information pluralism demand. It is modern development of information technology that make the financial report of network arise at the historic moment with financial user of information demand in pluralism.Internet Financial Report(IFR) to under the enviroment of network, draw support from large information data base of capacity, Reveal the all operations of the enterprise and financial information publicly through the media of correlating with Internet, It offers to be individualized financial report to it according to the request of different users. Report change and to it advances by leaps and bounds to be but improper technology of medium in the face of this kind, Because the influence on the circle of accounting profession of this kind of change is enormous: Its appearance has changed the traditional financial report structure and information announcing way, Propose but also new request influence between certified accountant and enterprise auditing of financial report to financial standard of disclosure of information. But like other countries, our country have abundant preparation to oncoming force swift and violent network financial report, So it is necessary to study about this new form of IFR.This text recommend network general situation and IFR standard imagination two major part of mode of financial report form. The first part With network being that financial report produce to work up because of starting point, to every country in the world, especially China in network financial report reveal that the state of development of the respect has carried on the positive research, Sum up and publish network characteristic and suppose theory and accounting influence that principle produce through comparative analysis to existing financial report of financial report; The second part On the basis of finding out about the general situation of financial report of the network all-sidedly, in order to seek one network standard of financial report leave the goal on the mode, To network question that financial report exist at present, propose and set up network financial report standard suggestion of system, Through extend hypertext makeup language( HTML) eXtensible Markup Language ( XML) two contrast of technology choose and publish XML regard this technical support of system as, Afterwards to implement network financial report standard mode course should take criterion of financial report of network of formulation, Set up system control system, devote more efforts to supervising and solve system safe measure of problem and countermeasure probe into separately.