一、网络财务报告质量特征的创新网络财务报告不仅涵盖了传统财务报告的质特征,而且还有所创新,财务报告的两个首要质特征即相关性与可靠性都具有了新的含义。在关性方面,不仅要求财务报告具有预测性与反性,而且要具有互动性与可定制性,而及时性的义则向实时性靠近,相关性不再? I. The Innovation of Network Financial Reporting Quality Characteristics Network financial reporting not only covers the qualitative characteristics of traditional financial reporting but also innovates. The two most important qualitative characteristics of financial reporting are the new meaning of relevance and reliability. In terms of customs, not only requires the financial report has the predictability and anti-sex, but also to have the interaction and customization, and timeliness of the sense of the real-time approach, the correlation is no longer?