A Study On Differential Accounting Information Disclosure Based On Internet

Social economic environment and the demand of accounting information have changed deeply with the popularization of Internet throughout the world. Drawbacks of traditional financial reports becoming so clearly that can not meet the higher and higher demands of different information users. This has proposed great challenge for accounting information disclosure of the listed company. In order to satiated accounting information users, reflect enterprise's real financial situation , seek a kind of more appropriate financial reporting mode, offer more valuable accounting information with higher quality, that is the starting point of this thesis. According to the different uses of accounting information, this thesis divides it into universal accounting information and differential accounting information, and puts forward the form in which two kinds of accounting information revealed at the same time. The universal accounting information maintains the extensive comparability of information, which can provide a standard for measuring the achievement of management and distributing profit of the company, and offers company's overview to the users with lower demand; Demanders with professional skill can arrange differential accounting information freely to meet their needs in their fields, so that to make full use of accounting information. Event accounting as its theoretical foundation, differential accounting information can make a low cost and timely disclosure depending on high development of network technology. It utilized the advantage of Internet to make the accounting information resources shared , and changed the procedure of accounting information processing, solved the high cost problem caused by repeated disclosure to different persons , led a new era of accounting information utilized many times by once input. In order to reach the high quality demand of the user with weak professional knowledge, accounting information intermediaries are needed to join accounting information's announcing procedure for more deep disclosure.