| 基于公司治理层级的会计信息披露模式 |
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| 引用本文： | 杨丽敏,生颖洁,郗英.基于公司治理层级的会计信息披露模式[J].中国民航学院学报,2005,23(5):29-33. |
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| 作者姓名： | 杨丽敏 生颖洁 郗英 |
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| 作者单位： | [1]西北工业大学管理学院,陕西西安710072 [2]中国民用航空学院管理学院,天津300300 |
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| 基金项目： | 航空基础科学基金资助项目（01553078）. |
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| 摘 要： | 分析了传统会计信息披露模式的缺陷,提出了建立网络条件下会计信息披露模式的必要性.明确了网络条件下,基于公司治理各层级对会计信息的具体要求,并建立了以公司治理各层级为基础,以网络技术为依托的会计信息披露模式.最后简要讨论了网络条件下建模过程中的网络基础设施建设、网络安全及数据库编程等技术问题.
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| 关 键 词： | 会计信息披露 公司治理 数据库技术 |
| 文章编号： | 1001-5000(2005)05-0029-05 |
| 收稿时间： | 2004-12-06 |
| 修稿时间： | 2005-03-01 |
Company's Accounting Information Disclosure Model Based on Corporation Governance |
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| YANG Li-min,SHENG Ying-jie,XI Ying.Company''''s Accounting Information Disclosure Model Based on Corporation Governance[J].Journal of Civil Aviation University of China,2005,23(5):29-33. |
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| Authors: | YANG Li-min SHENG Ying-jie XI Ying |
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| Abstract: | In consideration of shortcomings of the traditional accounting information disclosure model,the paper places emphasis on the necessity to work out an accounting disclosure model of our own.In a given condition of the existing network and of the air company's concrete requirements,it is explained that the establishment of a kind of information disclosure model should take the network technology as its back-up force,in a hope to lick the management as a whole into shape.Finally,the article briefly discusses problems,which may occur in the process of the infrastructure building up of the network,of database technology,and of the security measures to satisfy safety concerns. |
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| Keywords: | disclosure of accounting information corporation governmance structure databasetechnology |
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