摘要
网络技术在发展网络财务报告的过程中起着至关重要的作用 ,网络技术问题直接关系到信息使用者能否找到准确、及时、相关的财务信息。本文首先介绍运用于网络财务报告的几类技术及网络财务报告发展的现状 ,并分析发展网络财务报告必须解决的几个技术问题 ,最后提出解决技术问题的途径。
Internet technologies play a critical role in the process of developing the Internet Financial Report(IFR), and the Internet technical issues are directly related with whether the information user can find the specific financial information which is instant, relevant, and accurate. This paper firstly introduces the several kinds of technologies applying in the IFR and current situations of IFR development, secondly analyzes the technical issues which should be resolved by developing IFR,finally brings forward the alternative of dealing with the technical issues.
出处
《财经研究》
CSSCI
北大核心
2001年第8期52-58,共7页
Journal of Finance and Economics
关键词
网络财务报告
技术问题
企业报告语言
扩展企业报告语言
Internet Financial Report(IFR)
technical issue
Business Reporting Language
eXtensible Business Reporting Language.
