A Study on Electronic Disclosure

接下来讨论了三个主题，通过本研究可以得出以下结论。1.第一个课题是对电子信息披露的理论研究，得出了下一个结论。(1)探讨了财务报告向企业报告的扩展，认为实现这一扩展的手段是电子披露。(2)论述了信息技术对审计的影响，强调了“持续审计”的必要性。(3)对XBRL进行了讨论，认为XBRL将成为未来电子信息披露的标准技术。“第二个课题是电子信息披露的制度研究”，并对未来的国外和日本的电子信息披露的现状和主体进行了概述；(2)美国的EDGAR(电子数据收集、分析和检索系统)，(2)加拿大的SEDAR(电子文件分析和检索系统)，(3)英国的RNS(监管新闻服务)，(4)澳大利亚的EDGE(电子登记)，(5)新加坡的MASNET(金融管理局网络)，(6)日本的EDINET(投资者网络的电子披露)。“第三个主题是日本电子信息披露的实际情况”，并对日本网站的实际情况做了如下救济。(1)对网站主页的构成、多媒体的使用等情况进行了调查，并结合网站的现状分析对日本的各种实际情况进行了缓解(调查适用公司数为100家)。(2)对网站使用情况、财务信息内容等进行问卷调查，发现对电子披露的关注度较高(适用调查公司513家，有效回答197家)。

The next three subjects were discussed, and the following conclusion could get it by this research. 1.The first subject was the theoretical research of electronic disclosure", and it got the next conclusion. (1) The expansion from financial reporting to business reporting was discussed, and we concluded that the means which realized that was electronic disclosure. (2) The influence of the information technology to the auditing was discussed, and emphasis was put on the need of "the continuous auditing". (3) XBRL was discussed, and we concluded that this would become a standard technique of the future electronic disclosure."2.The second subject was the institutional research of the electronic disclosure", and the present condition of electronic disclosure and subjects were made a relief about the next foreign countries and Japan ; (l) EDGAR (Electronic Data Gathering, Analysis and Retrieval) in U.S., (2) SEDAR (System for Electronic Document Analysis and Retrieval) in Canada, (3)RNS (Regulatory News Service) in U.K., (4)EDGE (Electronic Lodgement) in Australia, (5)MASNET(Monetary Authority of Singapore Network) in Singapore, (6) EDINET (Electronic Disclosure for Investors' NETwork) in Japan. "3.The third subject was the actual condition of electronic disclosure in Japan", and the following actual condition was made a relief about the website of Japan. (1) The composition of the homepage, the usage of the multimedia, and so on were investigated, and the various actual condition of Japan was made a relief with a present analysis of the website (the number of investigation applicable company was 100). (2) The usage of the website, contents of financial information, and so on were researched by the questionnaire, and it found that the degree of concern for electronic disclosure was high (the number of investigation applicable company was 513, and the number of effective answer was 197)."