摘要:知识经济时代的来临改变了会计信息系统的处理平台，作为最终输出的企业财务报告再不仅局限于传统的纸质财务报告，而是以更丰富的内容和方式来反映一个企业的财务状况、经营成果和现金流量。除这些能以货币计量的价值外，创新的财务报告模式更加真实的反映了一个企业的价值，加入各种非货币计量的价值，如人力资源数据、各种管理分析和预测分析指标等。本文在分析我国传统财务报告模式局限的基础上，着眼于快速发展的网络平台，分析了网络财务报告的优劣，并对此种新兴财务报告模式展开展望。
关键词：财务报告； 网络化； 创新
ABSTRACT:The era of knowledge-based economy has changed the accounting information system processing platform, as the final output of financial reports of enterprises not only confined to the traditional paper-based financial reporting, but in a more rich content and methods to reflect an enterprise's financial situation, operation results and cash flow. In addition to these can be measured in monetary value, innovation and better financial reporting model reflects the true value of an enterprise by adding the value of a variety of non-monetary measures, such as human resources data, a variety of management analysis and predictive analysis indicators. This paper analyzes the limitations of China’s traditional financial reporting model, based on the focus on the rapid development of the network platform, and analyzes the pros and cons of Internet Financial Reporting. Finally, it points out a outlook of this new financial reporting model.
Key words： Financial report; Internet; Innovation
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