实时财务报告是企业通过设置网站 ,将所发生的生产经营活动和事项以财务报告的方式实时向信息使用者提供 ,以便使用者随时查询。上市公司采用实时财务报告 ,可以提高财务信息的相关性、可靠性和及时性。作为财务信息披露的新领域 ,上市公司实时财务报告的出现 ,不仅能迎合财务 Real-time financial report is through the establishment of Web site business, the occurrence of the production and business activities and matters of financial reporting in real time to provide information to users, so that users at any time inquiries. The use of real-time financial reports by listed companies can increase the relevance, reliability and timeliness of financial information. As a new field of financial information disclosure, the emergence of real-time financial reports of listed companies not only caters to the financial