信息技术的进步 ,电脑网络的建立与普及 ,大大提高了企业处理和提供信息的能力以及使用者获得信息的能力 ,这将彻底改变现行财务报告的编制和传递方式。１．财务报告实时编制与提供由帐户数据转化为财务报表数据的复杂运算过程已被编入计算机作为算法程序 ,会计人员帐务处理完 The advances in information technology and the establishment and popularization of computer networks have greatly enhanced the ability of enterprises to process and provide information and users’ access to information, which will completely change the preparation and delivery of current financial reports. 1. Financial reports real-time preparation and provision of financial data from the account data into the complex computing process has been incorporated into the computer as an algorithm program, the accounting staff finished