随着信息时代日新月异的发展,人类的生活与工作方式特别是人类对信息的需求、处理信息的能力、交流信息的方式发生了重大变革。作为一个经济信息系统,会计也会随着现代信息技术的发展而发生重大变革。财务报告是公司信息披露的主要工具,它的表现形式也应该跟上信息化的潮流。其中,电子 With the rapid development of the information age, great changes have taken place in the way of life and work of mankind, especially mankind’s demand for information, the ability to process information and the way to exchange information. As an economic information system, accounting will also be a major change with the development of modern information technology. Financial reporting is the main tool for company information disclosure, and its manifestation should keep up with the trend of informationization. Among them, electronics