Internet Financial Reporting Model

The financial report is the foreign report of financial inventory accounting which the enterprise establishes, it contains three aspects: the financial report form, other financial information and the non-financial information. In this article, it has studied the Internet financial report model that not only contains the content and the structure of the financial report, but also contains the ways, the methods and the tools of its realization.Rapid development of the information technology has brought powerful technical support for the transformation of Internet financial report model, but under the information technology environment, how to impel the evolution of the financial report model? This question has not been explicitly concluded. In this article, it attempts to straighten out the connections and the differences among all kinds of existing Internet financial report models, analyzes the effects on improvements of Internet financial report model due to the information technology, compares the fit and unfit qualities of all kinds of Internet financial report models under the information technology environment, and researches the effective way to transformation of the Internet financial report models from the technical stratification plane.This article can be divided into six parts, details as follows:First chapter: Research summary. Mainly elaborates the domestic and foreign present research situations and the innovations in this article.Second chapter: Internet financial report outline. Defines the concepts of financial report and financial report model, elaborates the connotation and the levels of the Internet financial report, the characteristics and the existing questions of it, as well as its influences on the present financial inventory accounting theory.Third chapter: Present Internet financial report situations. Mainly elaborates the domestic and foreign developing situations of Internet financial report.Fourth chapter: Analysis of the Internet financial report model. Mainly analyzes the technical support of Internet financial report model, the objective point of financial report model's reformation under Internet environment, and launches the discussion to the Internet financial report model's reformation.Fifth chapter: The analysis and forecast of Internet financial report model based on expansion mark language. Analyzes and forecasts one kind of Internet financial report model with greatest development future - the Internet financial report model based on the expansion mark language, which core technology is to expand the commercial report language (XBRL). Owing to the Internet financial report model based on the expansion mark language having well solved the financial data standardized problem, I believe that the use efficiency of financial report will be largely enhanced by this kind of Internet financial report model, and it will lay the foundation to well solve the real-time problems in the future. Therefore, it will be the development direction to Internet financial report model.Sixth chapter: Reconstruction of Internet financial report model. In this chapter, it mainly has analyzed the limitation to Internet financial report, and the custom-made development of it— the custom-made Internet financial report model. It also has proved the theoretical design and realization technology of custom-made model of Internet financial report. The basic thought is to expand the contents supplied by Internet financial report by using the information technology in order to meet the multi-level needs. The Internet financial report model would not develop without the support of the Internet technology. The development and the application of XBRL provide the technical support for the Internet financial report model moving towards the higher phase and realizing thecustom-made model.