| 实时财务报告:理论需求与实现可能 |
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| 引用本文： | 庞磊,程识.实时财务报告:理论需求与实现可能[J].山东商业职业技术学院学报,2007,7(1):33-35. |
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| 作者姓名： | 庞磊 程识 |
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| 作者单位： | 安徽工业大学,安徽,马鞍山,243002 |
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| 摘 要： | 实时财务报告的出现极大地改变了传统财务报告的生成方式和传播方式，满足了财务呈报及时性和受托责任观与决策有用观相容性发展的要求。实时财务报告的实现需要完备的信息保障，还要遵循成本效益、重要性等原则。
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| 关 键 词： | 在线实时财务报告系统 及时性 成本效益原则 重要性原则 |
| 文章编号： | 1671-4385（2007）01-0033-03 |
| 修稿时间： | 2006-11-28 |
Instant Financial Report: Theory Demand and Possibility for its Enforcing |
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| PANG Lei,CHENG Shi.Instant Financial Report: Theory Demand and Possibility for its Enforcing[J].Journal of Shandong Institute of Commerce and Technology,2007,7(1):33-35. |
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| Authors: | PANG Lei CHENG Shi |
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| Institution: | Auhiu Industry University,Maanshan 243002, China |
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| Abstract: | The emerging of the instant financial report has greatly changed the way of the composing and the circulating of the traditional financial report and met the repuirement of immediacy on the finance rendering of combination of commitement responsibility and the useful view of making dicision. To carry out the instant financial report, the perfect imformation supply system, including the cost- benifit and importance, is needed. |
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| Keywords: | the instant financial report system on line prompt the principle of the cost - benefit importance |
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