| In our changing modern world,great changes have taken place in technology and economy. Since the 1990s,the rapid development of Internet and information technology has brought about unprecedented impact on every aspect of social economy,politics and people's life. At the same time,it has given great challenge to accounting practice. Then,what effect does Internet have on the reform and development of financial reporting? This a common concern for both theoretical circles and practitioners of accountancy,companies,users and supervisors of accounting information as well as standard-setting institutions. This dissertation studies Internet financial reporting issues,based on the combination of normative approach and field research. The dissertation mainly covers such content as the effect of the change in accounting environment,the effect of the development of Internet technology and the effect of Internet financial reporting so as to answer following questions:What changes have taken place in the inside and outside business environment with the impact of Internet economy? Will the accounting postulates be changed? What functions and potentials does Internet have? What kind of technical support will the development and innovation of Internet technology provide for Internet reporting? What are Chinese companies doing with the Internet? What are the characteristics of Internet Financial reporting? Is the Internet publishing at present helpful to increasing the usefulness of accounting information? How is the latest development of Internet reporting in developed countries? What differences do Chinese companies have? Does Internet have the ability to improve and remold financial reporting model? What kind of effects does Internet reporting have on the demand,supply,auditing and supervision of accounting information and on the setting of accounting standards?The dissertation consists of six chapters,with the arrangement of each chapter as follows:Chapter 1 IntroductionChapter 2 Technological advanc and Accounting EnvironmentChapter 3 The available Technical Support for Internet Reporting Chapter 4 XBRL:the Universal Internet Reporting Standardized Language Chapter 5 General Analysis of Chinese Companies' Internet Financial Reporting Chapter 6 The Comparison of Internet Financial Reporting between China andThe Developed Countries The main discoveries are as follows:The theoretical analysis on the basis of changing environment indicates that the rapid development of Internet and information technology are reconstructing the material base of our society,the global Internet economy has taken shape and great changes have taken place in the inside and outside business environment. These changes can have great impact on accounting. But from the essence of accounting postulates,the existing accounting postulates is not totally out of date.The features and functions of Internet and all kinds of innovation of Internet technology can provide strong technical support for Internet reporting. They greatly influence the mode,expression,content,quality and efficiency of company's Internet reporting,and give birth to new paradigms of accounting technical.XBRL is a standard way available for the preparation,publishing and data exchange of business financial reporting and the analysis of financial statement. It makes it ready for the all-round reform of the entire business reporting supply chain,leading to completely new development of Internet reporting.Field survey on the Internet disclosure of Chinese business financial information shows that Internet is changing the transmission of the company's financial information. But in general,Internet financial reporting practice in China is still on the starting phase.Although the application of Internet on the financial reporting of Chinese companies is displaying its advantages for the first time,the traditional financial reporting mode "turning point" is beginning to arise. The features of Internet cause Internet reporting to bring about many problems which h...
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