REAL-TIME FINANCIAL REPORTING IN THE DIGITAL ECONOMY: MECHANISMS AND IMPLICATIONS

Traditional financial reporting is undergoing a radical transformation due to the digital economy. This article explores the mechanisms of Real-Time Financial Reporting (RTFR), focusing on the integration of AI, Cloud Computing, and Blockchain. The research assesses how instantaneous data availability impacts corporate transparency and decision-making. The results suggest that while RTFR significantly reduces information asymmetry and operational delays, it introduces new challenges in cybersecurity and data governance.

数字经济浪潮下，传统财务报告正经历颠覆性变革。本文探讨了实时财务报告（Real-Time Financial Reporting, RTFR）的运行机制，重点聚焦人工智能（AI）、云计算（Cloud Computing）与区块链（Blockchain）的融合应用。本研究评估了即时数据可得性对企业透明度与决策制定的影响。研究结果表明，尽管实时财务报告可显著降低信息不对称程度并缩短运营延迟，但同时也带来了网络安全（cybersecurity）与数据治理（data governance）方面的全新挑战。