摘要摘要会计信息作为经济活动的重要产物，是使用者进行经济决策的基础依据，其重要性不言而喻。而随着“互联网+”时代的到来，公众对于企业会计信息披露的要求也越来越高。在信息提供者看来，传统的会计信息披露模式弊端日显，信息收集、加工处理的高成本阻碍了企业的披露意愿。站在信息使用者的角度上，肯定了“互联网+”模式下的会计信息披露更加方便详细、能够满足公众越来越多样化的信息需求的特有优势。但同时，了解我国会计信息披露的现状，正视“互联网+”模式下的会计信息披露也不是完美的，分析问题出现的成因对于我们国家当前来说是必要的。本文以瑞幸咖啡财务造假案例为入手，从企业内外部两个方面进行针对性探讨，将互联网企业的特点和行业现状考虑在内，从而得出我国会计信息披露的优化启示。本文站在企业和外部环境两个角度思考，分别提出完善我国“互联网+”模式的会计信息披露对策。一方面是传统会计信息披露模式的措施延续，即加强监管和诚信建设，提高会计从业人员的职业道德素养等；另一方面则是与“互联网+”时代的融合创新，具体为进行会计信息化建设、积极运用互联网披露技术、加强网络立法等。这也是未来提高企业会计信息披露质量的必然趋势。关键词：“互联网+”；会计信息披露；违规披露；会计信息质量IAbstractAsanimportantproductofeconomicactivities,accountinginformationisthebasisforuserstomakeeconomicdecisionsanditsimportancecannotbeoverstated.Withtheadventofthe"Internet+"era,thepublic'sdemandforcorporateaccountinginformationdisclosureisalsoincreasing.Intheviewofinformationproviders,thetraditionalmodelofaccountinginformationdisclosureisincreasinglyflawed,withthehighcostofinformationcollectionandprocessingdiscouragingcompanies'willingnesstodisclose.Fromtheperspectiveofinformationusers,itaffirmstheuniqueadvantagesofthe"Internet+"modelofaccountinginformationdisclosureasitismoreconvenientanddetailedandcanmeettheincreasinglydiverseinformationneedsofthepublic.Butatthesametime,understandingthecurrentsituationofaccountinginformationdisclosureinChinaandfacinguptothe"Internet+"modelofaccountinginformationdisclosureisnotperfect,andanalysingthecausesoftheproblemsisnecessaryforourcountryatpresent.ThispapertakesthecaseofLuckinCoffee'sfinancialfraudasastartingpoint,andconductsatargeteddiscussionfrombothinternalandexternalaspectsofthecompany,takingintoaccountthecharacteristicsofinternetcompaniesandthecurrentsituationoftheindustry,soastodrawinspirationforoptimisingaccountinginformationdisclosureinChina.ThispaperproposesmeasurestoimprovethedisclosureofaccountinginformationinChina's"Internet+"modelfromtheperspectivesofbothenterprisesandtheexternalenvironment.Ontheonehand,thecontinuationofthemeasuresofthetraditionalaccountinginformationdisclosuremodel,thatisstrengtheningregulationandintegrity,improvingtheprofessionalethicsofaccountingpractitioners.Ontheotherhand,thereistheinnovationofintegrationwiththe"Internet+"era,specificallytheconstructionofaccountinginformationtechnology,theactiveuseofInternetdisclosuretechnologyandthestrengtheningofonlinelegislation.Thisisaninevitabletrendtoimprovethequalityofcorporateaccountingdisclosureinthefuture.Keywords：Internet+；AccountingInformationDisclosure；DisclosureofIrregularities；QualityofAccountingInformationII目录目录摘要.........................................................IABSTRACT...............................................................................................................................................II第1章绪论.................................................................................
