A Study Of The Establishment Of Differentiated Accounting Information Disclosure System In Internet Environment

With the rapid development of global economy and the update of modern technology, the limitation of current accounting information disclosure mode has emerged. From the perspective of accounting information providers, the consistency of accounting information disclosure mode has led too much unnecessary cost to partial enterprises and this problem cannot be neglected in the process of reaching international standards. From the perspective of accounting information users, different accounting information users'diverse requirements have gained more and more attention. And their demands for more accurate and straightaway accounting information have also become stronger. Both sides indicate that, this existing accounting information disclosure mode desiderates to be improved and optimized. In the meantime, the impact of Internet technology on all industries has become increasingly prominent in recent years, accounting field included. Applying the rising Internet technology into accounting field, especially accounting information disclosure range, is one important way and brand-new perspective of optimizing accounting information disclosure. Therefore, this paper starts with differentiated accounting information disclosure and Internet technology, and studies accounting information disclosure problems in the following aspects:firstly, this paper analyzes the situation, dissects the problems and their reasons of our nation specifically; secondly, mature foreign securities markets like America and Germany are chosen to compare and analyze, so we can have the idea of improving our country's information disclosure system. On the basis of that, practical solutions are raised, which is to establish the differentiated accounting information disclosure system. It is expanded by the academic parts of necessities, purposes, definition, principles of establishment, and practical parts of clarification of enterprises, differences of disclosure time, differences of disclosure contents as well as disclosure channels. In the end, this system can improve the pertinence, relevance and usefulness of accounting information, and provide useful reference to optimize accounting information disclosure system of our nation.