中电控股综合报告实践研究：效果与启示

发布时间：2018-07-01 11:47

本文选题：综合报告 + 中电控股　；参考：《湘潭大学》2017年硕士论文

【摘要】：企业报告作为社会公众了解企业的窗口,能够向外界传递公司价值及发展前景等重要信息。为了克服传统财务报告仅仅披露财务信息的局限性,多数企业开始披露除财务报告之外的社会责任报告或可持续发展报告,然而由于报告之间相互独立且缺乏统一的编制标准,以致信息连通性较弱,报告内容质量参差不齐、可比性不强等问题。基于此,在国际综合报告委员会等组织的努力下,企业综合报告逐步走进公众视野,作为有效整合企业财务与非财务信息的报告,其将最大限度反映公司可持续发展能力。文章主要采用案例分析与比较分析相结合的研究方法,首先界定了综合报告的基本概念,并从可持续发展等理论入手,阐述企业综合报告发展的理论基础。之后,通过研究国外综合报告的实践情况,发现采用综合报告的企业在地区及行业分布范围上较广,国际组织与社会均肯定其所具备的优势,并且综合报告的发展也引起了我国有关部门与专业组织的关注,文章亦分析了我国企业采用综合报告的可行性。在案例分析部分文章以我国香港唯一一家综合报告试点企业中电控股作为个案研究,分析其披露综合报告的动因,并从报告的编制标准、架构内容、披露方式和报告审验四个方面进行研究,归纳中电控股综合报告的特点。在效果分析中,文章结合中电控股采用综合报告的动因,阐释了中电控股综合报告对公司产生的影响。结果表明中电控股综合报告对公司有关信息的整合及公司声誉有提升作用,能够维持稳定的公司价值,也能获得市场一定程度的认可。之后,结合实务与效果分析并与国外优秀综合报告进行对比,发现中电控股综合报告仍存在简练性与信息连通性上的不足。最后根据发现的相应的问题对中电控股提出完善其综合报告的建议,同时结合我国实际情况,阐明我国企业目前采用综合报告所面临的挑战,并提出了相关应对举措:如企业应加强信息沟通与整合,利用先进的XBRL报告技术。鉴证机构应积极拓展新的业务领域,培养技术人才。政府应加大宣传力度及推进企业试点,有关监管机构应建立信息共享平台,有效履行监督职责等。
[Abstract]:As a window for the public to understand the enterprise, the enterprise report can transmit important information such as company value and development prospect to the outside world. In order to overcome the limitation that traditional financial reports only disclose financial information, most enterprises begin to disclose social responsibility reports or sustainable development reports other than financial reports. However, due to the independence of reports and the lack of uniform standards for the preparation of reports, most enterprises begin to disclose social responsibility reports or sustainable development reports in addition to financial reports. As a result, the information connectivity is weak, the quality of the report is not uniform, the comparability is not strong and so on. Based on this, with the efforts of the international comprehensive reporting committee and other organizations, the enterprise comprehensive report has gradually come into the public view. As a report that integrates financial and non-financial information effectively, it will reflect the sustainable development ability of the company to the maximum extent. This paper mainly adopts the research method of case analysis and comparative analysis, defines the basic concept of comprehensive report at first, and starts with the theory of sustainable development, expounds the theoretical basis of the development of enterprise comprehensive report. After that, by studying the practice of comprehensive report abroad, it is found that the enterprises adopting comprehensive report have a wide range of regional and industry distribution, and international organizations and society have affirmed their advantages. The development of comprehensive report has also attracted the attention of relevant departments and professional organizations in China. The paper also analyzes the feasibility of adopting comprehensive report in Chinese enterprises. In the part of case study, the author takes CLP Holdings, the only pilot enterprise of comprehensive report in Hong Kong, as a case study to analyze the motivation of its disclosure of comprehensive report, and from the compilation standard and structure content of the report. Four aspects of disclosure and report verification are studied, and the characteristics of CLP Holdings comprehensive report are summarized. In the effect analysis, the paper explains the influence of CLP holding comprehensive report on the company. The results show that the comprehensive report of CLP Holdings can improve the integration of relevant information and corporate reputation, maintain stable corporate value, and obtain a certain degree of recognition from the market. After that, combining the analysis of practice and effect and comparing with foreign excellent comprehensive report, it is found that the comprehensive report of CLP Holdings still has the deficiency of simplicity and information connectivity. Finally, according to the corresponding problems found, the author puts forward some suggestions to CLP Holdings to perfect its comprehensive report, and at the same time, combining with the actual situation in our country, it clarifies the challenge that Chinese enterprises are facing in adopting comprehensive report at present. Some countermeasures are put forward: for example, enterprises should strengthen information communication and integration, and use advanced XBRL reporting technology. Forensic institutions should actively expand new areas of business and train technical personnel. The government should strengthen propaganda and push forward the pilot projects of enterprises, and the relevant regulatory bodies should set up information sharing platforms and effectively perform their supervisory duties and so on.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

【参考文献】