【摘要】：隨著全球經(jīng)濟(jì)社會(huì)環(huán)境的不斷變化,傳統(tǒng)的企業(yè)財(cái)務(wù)報(bào)告已經(jīng)無法全面又完整地反映經(jīng)濟(jì)實(shí)體真實(shí)的和潛在的價(jià)值,非財(cái)務(wù)報(bào)告越來越受到重視。財(cái)務(wù)報(bào)告與非財(cái)務(wù)報(bào)告分開披露的模式所造成的信息混亂甚至失真、成本負(fù)擔(dān)等問題催生了改進(jìn)企業(yè)報(bào)告體系的思潮,“綜合報(bào)告”應(yīng)運(yùn)而生,并在相關(guān)組織的推動(dòng)下迅速發(fā)展,有望將來在全球范圍內(nèi)推廣運(yùn)用。但從總體看,不論是理論構(gòu)建還是實(shí)踐應(yīng)用,都處在起步階段,關(guān)于綜合報(bào)告內(nèi)容框架及財(cái)務(wù)與非財(cái)務(wù)信息整合方式等問題仍懸而未決。 本文主要采用規(guī)范性研究結(jié)合案例分析的模式。首先梳理了目前國內(nèi)外關(guān)于綜合報(bào)告的理論研究成果,從綜合報(bào)告框架研究、影響因素研究和價(jià)值相關(guān)性研究三方面進(jìn)行具體闡述,并評(píng)述了理論研究的不足之處,以期為本文的研究打下理論基礎(chǔ),進(jìn)一步說明本文研究的理論價(jià)值。其次,用案例研究法分析國內(nèi)外綜合報(bào)告,重點(diǎn)是對(duì)國外企業(yè)的綜合報(bào)告內(nèi)容框架進(jìn)行研究,從而為下文構(gòu)建綜合報(bào)告框架打下實(shí)踐基礎(chǔ)。然后,闡述了綜合報(bào)告的質(zhì)量特征,分析了報(bào)告的內(nèi)容要素和關(guān)鍵指標(biāo),再針對(duì)如何進(jìn)行信息整合進(jìn)行了討論,提出了企業(yè)“綜合信息管控平臺(tái)”的基本雛形,依此構(gòu)建綜合報(bào)告的內(nèi)容框架。最后,根據(jù)前文的分析探討進(jìn)行總結(jié),指出目前存在的困難和挑戰(zhàn),并提出對(duì)未來的展望。由于國內(nèi)目前關(guān)于綜合報(bào)告框架的研究仍屬于鳳毛麟角,筆者希望本文的研究成果能為企業(yè)報(bào)告理論創(chuàng)新做出微薄的貢獻(xiàn)。
[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.
【學(xué)位授予單位】：北京林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F275

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本文編號(hào)：2171374