Reforms On The Style Of Accounting Reporting Disclosure Under The Environments Of Enterprise Informatization

At the beginning of 21 century, with the further development of IT and the popularization of network, it has already become the inexorable trend for an enterprise to be informatization. While enterprise informatization brings enormous economic benefits to enterprise, the accounting disclosure is confronted with challenges. The limitations of current accounting disclosure under the traditional environment of an enterprise are more outstanding under the environments of enterprise informatization. The operation of the security market is based on information, and the accounting information is the important part of the information on the security market. Thus, the accounting disclosure concerns the effective operation of the security market, concerns the existence and development of enterprises, and concerns the sound development of the whole market economy. The subject is adopted the research approach of deduce. Firstly, it recommends the basic theories of accounting disclosure and enterprise informatization; After expounding the fact that the enterprise informationization influences the style of current accounting disclosure, it pointed out the limitations of it, and then put forward that the reforms on the current accounting disclosure may be going in three steps; At last, it probed into the security question related to NARS.