企业综合报告研究

发布时间：2017-12-31 12:18

本文关键词：企业综合报告研究　出处：《财政部财政科学研究所》2014年博士论文　论文类型：学位论文

【摘要】：企业是国家经济运行的载体,企业报告是企业对外信息披露的重要形式,也是经济决策的重要依据。企业报告应当以何种形式提供何种内容一直是利益相关者乃至全社会共同关注的问题。随着人类从工业经济时代发展到知识经济时代,经济社会环境发生翻天覆地的变化,大数据浪潮扑面而来,现行企业报告体系的历史局限性日益凸显。2008年美国“次贷”危机引发的全球金融海啸加剧了人们对当前企业报告体系的质疑和担忧。企业综合报告从一个全新的视角,系统、有机地整合了企业各种财务信息和非财务信息,力图克服现行企业报告体系信息超载、内容割裂、形式单一等局限性,从更全面、更宏观的视角反映企业的内在价值和长远发展。企业综合报告的理论研究国际上刚刚起步,我国学术界在这一领域的研究较为滞后。企业综合报告在实务界的推广应以理论的不断完善为前提条件,本文力图通过借鉴国际企业综合报告理论研究的最新成果,总结其有益的理论框架,通过分析我国现阶段经济社会发展的新特点,初步构建我国企业综合报告框架,并提出推进企业综合报告制度的政策建议。本文采取规范研究与案例研究相结合、历史动态分析与横向静态分析相结合的方法,首先从可持续发展理论、利益相关者理论、制度变迁理论、系统论、决策有用论及控制论等理论学说入手,论述了企业综合报告的理论基础,从理论上阐述了企业综合报告的必要性。其次回顾了我国企业报告体系的历史沿革,阐述了企业报告模式受经济社会环境深刻影响的内在规律,指出企业综合报告将是企业报告模式的未来发展方向,并分析了我国构建企业综合报告的历史必然性和现实可行性。我国构建企业综合报告是克服现行企业报告模式局限性、适应社会政治经济环境变化、为利益相关者提供更加全面有用信息的需要,而社会经济发展已经具备对企业综合报告的需求,国际环境已具备协调发展企业综合报告的条件,信息技术的发展则为企业编制综合报告提供了支撑。随后本文对国际综合报告委员会提出的企业综合报告框架进行了研究,对先行国家企业综合报告的实践进行了对比分析,选取了两家公司进行个案研究,总结出先行企业综合报告的特点和对我国的启示。在以上研究的基础上,本文对我国企业综合报告框架进行了研究,提出企业综合报告的目标、特征、编制原则、主要内容、披露格式及关键绩效指标。本文认为,作为财务报告与非财务报告的有机整合,企业综合报告的目标在于通过披露企业战略目标、内部治理以及经济、环境、社会责任的综合绩效,全面完整反映企业的内在价值,为利益相关者提供决策有用的信息。这一目标决定了企业综合报告所披露的信息应当具有相关性、可靠性和重要性的特征,在编制时应当遵循利益相关者导向、决策有用导向以及可持续发展导向三大原则。本文构建了包括战略分析、内部治理、风险和机遇、综合绩效以及远景规划等为核心内容的企业综合报告内容框架,提出了经济绩效、环境绩效、社会责任绩效“三位一体”的综合绩效信息披露模式,分析了企业综合报告中财务信息、非财务信息以及风险披露的方式,并结合我国国情从经济绩效、环境绩效和社会责任绩效三个方面设计了企业综合报告关键定量指标体系。综合绩效指标体系是一个开放的、可供调整的动态指标体系,不同的企业可以根据自身实际情况对具体指标进行适当调整。同时,基于研究提出的企业综合报告框架,本文从政府、企业、会计师事务所以及行业协会等利益相关者角度提出了推进企业综合报告发展的政策建议。一是政府作为制度的主要设计者和推动者,应当从企业综合报告顶层设计的角度开展相关的理论研究,推动企业进行综合报告试点,加快企业综合报告制度的立法建设,制定企业综合报告制度框架和披露指引,建立“以内部监管为基础、行业监管为保障、政府监管为核心”的三位一体企业综合报告监管体系。二是企业应当以可持续发展战略为指导,整合战略目标、商业模式、内部治理等信息,从经济、环境和社会责任三个维度披露关键绩效信息。同时成立多部门参与的综合报告编制委员会,建立环境、社会责任绩效指标管理系统,充分利用XBRL技术,搜集和整理关键的非财务绩效指标,并在企业综合报告编制过程中注重与利益相关者的沟通。三是会计师事务所作为财务报告法定审计中介机构,具有开展综合鉴证的独特优势,应当重新审视其未来业务发展的方向,提前谋划、尽早准备,创新业务模式,拓展非财务信息鉴证业务领域,探索结合年度审计业务对非财务信息进行独立鉴证的模式,开创注册会计师行业发展的新空间。四是行业协会作为政府与企业之间的桥梁和纽带,应当积极参与到企业综合报告的理论研究和试点工作中,充分发挥行业引领和指导作用,并着手研究本行业特有的非财务绩效指标体系。五是媒体、民间组织和社会公众应当发挥社会监督和促进作用,为推进企业综合报告营造良好舆论氛围。
[Abstract]:The enterprise is a carrier of national economic operation, the enterprise report is an important form of information disclosure for enterprises, but also an important basis for economic decision-making. Enterprises should always report is the common concern of stakeholders and the whole society to provide what content in what form. With the development of human development from the industrial economy to the era of knowledge economy, economic and social environment turn the world upside down changes, big data wave blowing, the historical limitation of the current enterprise reporting system has become increasingly prominent American "subprime crisis".2008 global financial tsunami triggered by the increased people to the current enterprise reporting system of questions and concerns. The enterprise comprehensive report from a new perspective, the organic integration of enterprise system all kinds of financial information and non-financial information, to overcome the current enterprise reporting system of information overload, content fragmentation, the single type of limitations, from More comprehensive and reflect the intrinsic value of the enterprise and the long-term development of a broader perspective. The theory of international enterprise comprehensive report has just started, our academic research in this field is relatively lagging behind. The enterprise comprehensive report in the promotion of practice should be to improve the theory as the prerequisite, this paper tries to the latest the results from comprehensive research report of the international enterprise theory, summarizes the useful theoretical framework, through the analysis of the features of China's current economic and social development, construction of comprehensive reporting of enterprises in our country and put forward the framework of enterprise comprehensive reporting system policy recommendations.
This paper adopts normative research and case study method, historical analysis and dynamic analysis of transverse static combination, first from the theory of sustainable development, stakeholder theory, institutional change theory, system theory, decision usefulness theory and control theory of the theoretical basis of enterprise comprehensive report, the necessity of integrated enterprise the report was theoretically analyzed. Then reviews the history of our country enterprise reporting system, expounds the inherent law of enterprise reporting mode influenced by the economic and social environment, and points out that the enterprise comprehensive report will be the future development direction of enterprise reporting mode, and analyzes the historical inevitability and realistic feasibility of construction enterprise comprehensive report in China the construction of China's enterprises. A comprehensive report is to overcome the current mode of enterprise reporting limitations, adapt to the social and political changes in the economic environment, to provide stakeholders The need for more comprehensive and useful information, and the social and economic development has on enterprise comprehensive reporting needs, the international environment has coordinated comprehensive report on the conditions for the development of enterprises, the development of information technology provides support for the enterprise to compile a comprehensive report. Then this paper studied the comprehensive report of the international Committee of the comprehensive report of enterprise practice framework. The comprehensive report of the enterprise in developed countries are compared, the two companies to conduct case studies, summed up the characteristics of the comprehensive report of leading enterprises and the enlightenment to our country.
On the basis of the above research, this article has conducted the research to the comprehensive report of our country enterprise framework, put forward the enterprise comprehensive reporting objectives, characteristics, principles, main contents, disclosure format and key performance indicators. This paper argues that, as the financial report and financial report of the non organic integration, enterprise comprehensive report aims to disclose the strategic goal of enterprise, internal governance and economic environment, the comprehensive performance of social responsibility, fully reflect the intrinsic value of the enterprise, and provide useful information for the stakeholders. The target enterprise is determined by the comprehensive report of the information disclosure has the characteristics of relevance, reliability and importance, at the time of preparation should follow the relevant interests people oriented, useful and sustainable development oriented decision oriented three principles. This paper constructs including strategic analysis, internal governance, risk and opportunity, comprehensive performance The enterprise comprehensive report framework and planning as the core content, put forward the economic performance, environmental performance, social responsibility performance "three-in-one" comprehensive performance information disclosure mode, analyzed the financial information of enterprise comprehensive report, non financial information and risk disclosure, and according to the situation of our country from economic performance, three environmental performance and social responsibility performance design key quantitative index system of enterprise comprehensive report. Comprehensive performance index system is an open, dynamic index system for adjustment, different enterprises can according to their actual situation of specific indicators are adjusted appropriately.
At the same time, a comprehensive report on the proposed framework based on enterprise, this article from the government, enterprises, accounting firms and industry associations and other stakeholders is proposed to promote the development of the enterprise comprehensive report on policy suggestions. One is the government as the main designer and promoter of the system, should carry out the relevant theoretical research from the enterprise comprehensive report on the point of top level design to promote the enterprise pilot comprehensive report, speeding up the legislative construction enterprise comprehensive reporting system, establish enterprise comprehensive reporting system framework and disclosure guidelines "to establish internal supervision as the foundation, industry supervision, government supervision as the core" three-in-one enterprises comprehensive report supervision system. Two enterprises should be guided by the strategy of sustainable development, integration the strategic objectives, business model, internal governance and other information, from the economic, environmental and social responsibility disclosure of key performance three dimensions The effect of information. At the same time to establish an integrated reporting Committee, many departments involved in the establishment of environmental performance indicators, social responsibility management system, make full use of XBRL technology, collecting and sorting out the key non-financial performance indicators, and pay attention to in the process of preparation of integrated enterprise report related stakeholder communication. Three is the CPA firm as a statutory financial report the audit agency, has a unique advantage to carry out a comprehensive verification, should re-examine its future business development plan in advance, early preparation, business model innovation, expand the non financial information authentication business, explore independent assurance of non-financial information combined with the annual audit of the business model, to create a new space for the development of the CPA industry four. Is the trade association as a bridge between the government and enterprises and the link, should be actively involved in the integrated enterprise theory research and test report In the point work, we should give full play to the leading and guiding role of the industry and begin to study the unique non-financial performance index system of the industry. Five, the media, civil organizations and the public should play the role of social supervision and promotion, and create a good atmosphere for promoting the comprehensive report of enterprises.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F275;F279.2

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