Research On Internet Financial Report’s Decision Oriented Features And Its Realize Path

The internet financial report aims to provide useful information for users’ decisions, to helpusers make economic decisions. The economic decision-making is becoming more and morecomplicated, so the financial reports information users’ have increasingly demands oninformation decision oriented features. At present, there is a little research on the realizecondition of the internet financial report decision oirented features. Owing to this, the papertries to explore related ifelds about the realize condition of internet ifnancial report decisionoirented features from the aspect of information supply and demand, and put forward to therealize path.Atfer reviewing the relevant theory and previous research literatures, the paper researchdesign contains two parts. In the first part, the paper chooses SHSZ300companies and CSI100companies as the research samples which are good representative in the application ofinternet ifnancial report and financial information disclosure, firstly does internet test,observation and telephone counseling, according to decision oirented features, the surveyframework contains designs ifve content, covers24indexes;Then? synthesizes the results ofstatistic analysis, the paper selects three feature ifrst-grade indexes(authenticity, completeness,timeliness), uses the Aanlytic Hierarchy Process to design the decision oriented featuresrealize condition index of internet financial report, combined subjective weighting andobjective weighting together to establish this index, ifnally, calculates and assesses the decisionoirented features realize condition of SHSZ300companies. In the second part, the papercollects institutional investors and individual investors as object, divides three levels,uses theContent Analysis Methond, analyses the realization situation of the decision oirented featuresrfom the visual angle of investors information demand.The empirical research shows that:There are some contradictions between internet ifnancial report information supply anddemand; The public companies have little attention on information demands; The internetfinancial report’s realization condation of decision oirented features, such as authenticity,completeness, timeliness and dynamic analysis feature，is not effective.For the purpose to realize the decision oirented characteirstics of internet ifnancial report,combined with the empiircal analysis conclusion, the paper presents a concept about "based on the decision oriented features internet financial report". This internet financial report aims onproviding convenient service for investors decision-making which based on the mattersmethod and property theory, XBRL for path dependence, it can be used for searching,collecting, analyzing and recycling accurately, it meets the needs of investors decision-makingbetter.