Abstract

As the union of information technology and financial reporting, the corporate information disclosure based internet brings the revolutionary transformation to the accounting reporting mode. In China, the construction of internet corporate information disclosure is one of the eight core patterns of China's accounting reform. Which risk is Corporate information disclosure facing? What kind of regulatory mode is required? How to build such a regulatory approach? This paper will analyze the Corporate information disclosure's risk, discuss the changes of Regulatory mode, and put forward the idea of three-dimensional monitoring mode.

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