摘要
网络会计信息披露在很大程度上成为以后发展的趋势,研究网络会计信息披露的潜在风险,对企业在网络会计信息披露中加强风险防范有着重要的意义。本文研究了现有网络会计信息披露相关问题,分析了在网络环境下会计信息披露存在的风险以及其成因,并提出构建规范体系的相关内容。
Network accounting information disclosure becomes the developing tendency in social development.The research on the potential risk of network accounting information disclosure has great significance for enterprises to guard against risks.This paper studies the problems existing in network accounting information disclosure,analyzes the risks of accounting information disclosure in network environment and proposes the measures to construct the standard system.
出处
《中州大学学报》
2010年第4期45-47,共3页
Journal of Zhongzhou University
关键词
网络
会计信息
披露
潜在风险
network
accountant information
disclosure
potential risk
