Research On Accounting Information Disclosure Model Based On Net Environment

In general accounting information disclosure is composed of accounting report, other accounting information and other information. In the thesis we don't only discuss contents and structures of accounting information disclosure, but also discuss how to make it true.Based on the development of net technology the model of management has been changed, electric trade and dummy corporations appear. So more and more information is required. And information technology can support this reform. But under net environment how to make accounting information disclosure progress? We have to say "we don't know". The thesis tries to explain relationships and differences between some accounting information disclosure models, analyze influences which information technology makes on the progress of accounting information disclosure, compare some accounting information disclosure modes under net environment. As a result, we want to find a best technical approach to ameliorate the accounting information disclosure model.The thesis composed by four parts:Part I :Make a summary of the concept, significance and quality character of accounting information disclosure; expatiate on its theoretical foundation and its objective.Part II :Expatiate the development of information technology; analyze how the development of information technology influences accounting information disclosure and users of information.Part III: Analyze the localization and insufficiency of traditional universal accounting information disclosure model, and explain the essentiality of reforming traditional universal accounting information disclosure model. Expatiate the actuality, characteristic, quality character and problem of accounting information disclosure under net environment. And compare several accounting information disclosure models under net environment.Part IV: Introduce a sort of accounting information disclosure model which bases on extensive markup language. And analyze Extended Business Report Language(XBRL) and Extended Assurance Report Language(XARL), which are core technology.