The current system of financial reporting , however , restricted by the traditional accounting theories system roughly , ca n ' t adapt to the evolution of the knowledge - based economy , ca n ' t satisfy the information users for their gradually diversified requirements in accounting information 而现行财务报告因为受到传统会计理论的制约,不能适应知识经济的发展,无法满足信息使用者对会计信息日渐多样化的需求。
Personalized information service is a kind of service that can offer information contents and systematic functions that satisfy user ' s personalized demands based on information user ' s using behavior , habits , partiality , characteristic and user ' s specific demands 个性化信息服务是基于信息用户的信息使用行为、习惯、偏好、特点及用户特定的需求，来向用户提供满足其个性化需求的信息内容和系统功能的一种服务。
In this kind of commercial activity , the financial information ‘ s fast effectively transmits and analysis became the urgent demand of information users , at the same time the network that transmitting data by light speed has provided the opportunity that the financial information prompt gain 在这样一种形态的商务活动中,财务信息的快速有效传递和分析成为迫切的需求,同时网络以光的速度传输数据的特性也为财务信息的及时获取提供了机遇。
The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business . on the contrary , the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties . it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions 从会计的角度讲,公允的关联交易不会扭曲企业的财务状况和经营成果,但是非公允的关联交易由于存在交易价格的不合理以及利益在企业之间的转移,因而会影响企业资产和收益的质量,进而影响企业会计信息的质量,这会使会计信息的使用者难以正确地判断企业的财务状况和盈利能力,从而做出错误的投资决策。
External and internal information users of companies pay more and more attention to the environmental information disclosure . they hope to make full use of the disclosed information about the enterprises " environment protection , to re - evaluate the prospective of enterprises " running performance . this thesis tries to discuss the problems in the environmental information disclosure in chinese listed companies and looks into the future of improving the qualities of environmental information disclosure 本文首先对与环境信息披露相关的各个概念加以阐述,再界定文本研究的环境信息,然后回顾国内外在环境信息披露方面的研究现状,对前人做过的工作加以归纳,从而对环境信息披露研究有了一个较为全面的了解,在此基础上构建本文研究的框架。
Thirdly , the comparison between traditional paper carrier and the digital network carrier was probed . fourthly , the new changes of the information users under the web environment were explored . finally , the factors , which affect the communication effects , were analyzed 比较研究了传统纸质载体与数字化网络载体兼容并存的客观条件，提出目前信息载体多元化存在的基础；然后，阐释网络环境下，信息用户呈现出的新特征和新变化；最后，分析影响传播效果的因素，从五个方面点明信息传播取得理想效果的重要依据。
In the era of knowledge economy , stakeholders out of the enterprises pay more attention to the financial accounting information which is reported by companies . while the present production and report pattern of financial information which is based on the present financial accounting theory cannot meet the needs of the financial information users outside . the current financial accounting information lacks fidelity , relativity and timeliness 知识经济时代,企业外部利益相关者对于企业对外呈报的财务会计信息的重视程度与日俱增,然而基于现有财务会计理论所构建的财务信息生产和报告模式却无法满足会计信息使用者对公开财务会计信息的可靠性、相关性和时效性的要求,会计信息失真现象日益严重,会计信息相关性较低并且披露滞后。
But in the incoming knowledge economic age , because of its insufficiency in theoretical basis , traditional accounting ca n ' t satisfy the increasing comprehensive information demand of different information users , which will directly lead to further inequality between the information demand and supply and influence the fulfillment of value management in enterprises 从企业的角度来看，首先要充分的了解收集各方面的信息，这其中既包括传统意义上的财务信息，又包括大量的非财务信息，在此基础上根据价值管理的目标对相关信息进行整合和运用。
