网络经济环境下会计信息供给的探讨

分析了网络经济环境下会计信息供给系统边界的扩展，阐述了会计信息供给系统的目标，并探讨会计信息供给系统的实现框架。指出会计信息供给系统的实现框架包括：1）构建REAL模型，全面采集业务事件数据；2）构建混合存储模型，高效存储和管理数据；3）构建XBRL/WEB模式，提供会计信息按需服务；4）构建基于角色的访问控制（RBAC）模型，加强信息供给的安全管理。

On the Accounting Information Supply under the Network Economic Environment

The article first analyses the expansion of the border of the accounting information supply system under the network economic environment, and then expounds the objectives of the accounting information supply system, at last discusses the realization framework of the accounting information supply system. The realization framework of accounting information supply system includes： 1） Constructing REAL model, to comprehensively collect the data of business events; 2） building hybrid storage model, to efficiently store and manage data; 3）Constructing of XBRL/WEB mode, to provide accounting information on-demand services; 4） building RBAC model, to enhance the security management of information.