随着电子商务时代的到来,为了更好地满足信息使用者多层面的要求,针对传统会计报告模式的局限性,国内外会计界对会计报告模式的改进进行了广泛的讨论。最有影响的当数美国注册会计师协会于1994年发布的《改进企业报告》的研究报告,该研 With the advent of the era of e-commerce, in order to meet the multi-level requirements of information users better, aiming at the limitation of the traditional accounting report mode, the accounting circles at home and abroad have extensively discussed the improvement of the accounting report mode. The most influential when the number of American Institute of Certified Public Accountants released in 1994, “improved business report” research report, the research