企业综合报告框架研究
发布时间：2018-08-07 21:18
【摘要】：随着全球经济社会环境的不断变化,传统的企业财务报告已经无法全面又完整地反映经济实体真实的和潜在的价值,非财务报告越来越受到重视。财务报告与非财务报告分开披露的模式所造成的信息混乱甚至失真、成本负担等问题催生了改进企业报告体系的思潮,“综合报告”应运而生,并在相关组织的推动下迅速发展,有望将来在全球范围内推广运用。但从总体看,不论是理论构建还是实践应用,都处在起步阶段,关于综合报告内容框架及财务与非财务信息整合方式等问题仍悬而未决。 本文主要采用规范性研究结合案例分析的模式。首先梳理了目前国内外关于综合报告的理论研究成果,从综合报告框架研究、影响因素研究和价值相关性研究三方面进行具体阐述,并评述了理论研究的不足之处,以期为本文的研究打下理论基础,进一步说明本文研究的理论价值。其次,用案例研究法分析国内外综合报告,重点是对国外企业的综合报告内容框架进行研究,从而为下文构建综合报告框架打下实践基础。然后,阐述了综合报告的质量特征,分析了报告的内容要素和关键指标,再针对如何进行信息整合进行了讨论,提出了企业“综合信息管控平台”的基本雏形,依此构建综合报告的内容框架。最后,根据前文的分析探讨进行总结,指出目前存在的困难和挑战,并提出对未来的展望。由于国内目前关于综合报告框架的研究仍属于凤毛麟角,笔者希望本文的研究成果能为企业报告理论创新做出微薄的贡献。
[Abstract]:With the continuous changes of the global economic and social environment, the traditional financial reports of enterprises have been unable to reflect the real and potential value of economic entities in a comprehensive and complete manner, and non-financial reports have been paid more and more attention to. The information confusion or even distortion caused by the mode of separate disclosure of financial report and non-financial report, the cost burden and other problems have given birth to the trend of thought to improve the enterprise reporting system, and "comprehensive report" has emerged as the times require. And under the promotion of relevant organizations, rapid development, is expected to be in the future in the global scope of application. But on the whole, both theoretical construction and practical application are still in the initial stage, and the problems concerning the content framework of comprehensive report and the integration of financial and non-financial information are still unresolved. This paper mainly adopts the model of normative research combined with case analysis. First of all, it combs the theoretical research results of the comprehensive report at home and abroad, elaborates the research on the framework of the comprehensive report, the research of the influencing factors and the value correlation, and comments on the deficiencies of the theoretical research. In order to lay a theoretical foundation for this study, further explain the theoretical value of this study. Secondly, the case study method is used to analyze the comprehensive report at home and abroad, with the emphasis on the research on the content framework of the comprehensive report of foreign enterprises, so as to lay a practical foundation for the following construction of the comprehensive reporting framework. Then, this paper expounds the quality characteristics of the comprehensive report, analyzes the content elements and key indicators of the report, then discusses how to integrate the information, and puts forward the basic rudiments of the "integrated information management and control platform". Build the content framework of the synthesis report accordingly. Finally, according to the previous analysis and discussion, the paper points out the existing difficulties and challenges, and puts forward the prospects for the future. As the research on the comprehensive reporting framework is still rare in China, the author hopes that the research results of this paper can make a modest contribution to the innovation of corporate reporting theory.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275
[Abstract]:With the continuous changes of the global economic and social environment, the traditional financial reports of enterprises have been unable to reflect the real and potential value of economic entities in a comprehensive and complete manner, and non-financial reports have been paid more and more attention to. The information confusion or even distortion caused by the mode of separate disclosure of financial report and non-financial report, the cost burden and other problems have given birth to the trend of thought to improve the enterprise reporting system, and "comprehensive report" has emerged as the times require. And under the promotion of relevant organizations, rapid development, is expected to be in the future in the global scope of application. But on the whole, both theoretical construction and practical application are still in the initial stage, and the problems concerning the content framework of comprehensive report and the integration of financial and non-financial information are still unresolved. This paper mainly adopts the model of normative research combined with case analysis. First of all, it combs the theoretical research results of the comprehensive report at home and abroad, elaborates the research on the framework of the comprehensive report, the research of the influencing factors and the value correlation, and comments on the deficiencies of the theoretical research. In order to lay a theoretical foundation for this study, further explain the theoretical value of this study. Secondly, the case study method is used to analyze the comprehensive report at home and abroad, with the emphasis on the research on the content framework of the comprehensive report of foreign enterprises, so as to lay a practical foundation for the following construction of the comprehensive reporting framework. Then, this paper expounds the quality characteristics of the comprehensive report, analyzes the content elements and key indicators of the report, then discusses how to integrate the information, and puts forward the basic rudiments of the "integrated information management and control platform". Build the content framework of the synthesis report accordingly. Finally, according to the previous analysis and discussion, the paper points out the existing difficulties and challenges, and puts forward the prospects for the future. As the research on the comprehensive reporting framework is still rare in China, the author hopes that the research results of this paper can make a modest contribution to the innovation of corporate reporting theory.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275
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