随着网络的发展,电子商务的普及,企业充分利用信息发展的优势,变革传统的财务管理模式以及财会工作方式,将数据报表等信息以电子的方式进行处理,实现了数据处理的电子化以及无纸化,从而提高企业管理的效率,但与此同时,要求企业及时调整财务信息披露的方式,提高企业的竞争力。 With the development of the Internet and the popularization of electronic commerce, enterprises make full use of the advantages of information development, change the traditional financial management mode and the accounting work mode, and electronically process the data reports and other information and realize the electronicization of data processing and Paperless, thereby enhancing the efficiency of business management, but at the same time, require enterprises to promptly adjust the way financial information disclosure, improve the competitiveness of enterprises.