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随着大数据时代的到来,信息技术占据主导地位,新兴技术也随之一步步推动企业管理技术的比重改变。从理论分析来看,本文将结合2015年中国企业大数据时代背景与国内外前辈对财务披露问题的研究成果,辅以数学模型进一步探究会计信息系统质量对财务信息披露的影响;从财务实践而言,本文也结合万科财务体系对公司治理及财务信息披露的影响。
With the advent of the Big Data era, information technology dominates and emerging technologies are followed by changes in the proportion of business management technology. From the theoretical analysis point of view, this article will combine the background of Chinese enterprises in 2015 big data era and domestic and foreign predecessors on financial disclosure issues, combined with mathematical models to further explore the impact of accounting information system quality on financial information disclosure; from the financial practice This article also combines the impact of Vanke’s financial system on corporate governance and financial information disclosure.