本文關鍵詞：企業(yè)綜合報告研究　出處：《財政部財政科學研究所》2014年博士論文　論文類型：學位論文

  更多相關文章： 企業(yè)綜合報告 經濟績效 環(huán)境績效 社會責任績效

【摘要】：企業(yè)是國家經濟運行的載體,企業(yè)報告是企業(yè)對外信息披露的重要形式,也是經濟決策的重要依據。企業(yè)報告應當以何種形式提供何種內容一直是利益相關者乃至全社會共同關注的問題。隨著人類從工業(yè)經濟時代發(fā)展到知識經濟時代,經濟社會環(huán)境發(fā)生翻天覆地的變化,大數(shù)據浪潮撲面而來,現(xiàn)行企業(yè)報告體系的歷史局限性日益凸顯。2008年美國“次貸”危機引發(fā)的全球金融海嘯加劇了人們對當前企業(yè)報告體系的質疑和擔憂。企業(yè)綜合報告從一個全新的視角,系統(tǒng)、有機地整合了企業(yè)各種財務信息和非財務信息,力圖克服現(xiàn)行企業(yè)報告體系信息超載、內容割裂、形式單一等局限性,從更全面、更宏觀的視角反映企業(yè)的內在價值和長遠發(fā)展。企業(yè)綜合報告的理論研究國際上剛剛起步,我國學術界在這一領域的研究較為滯后。企業(yè)綜合報告在實務界的推廣應以理論的不斷完善為前提條件,本文力圖通過借鑒國際企業(yè)綜合報告理論研究的最新成果,總結其有益的理論框架,通過分析我國現(xiàn)階段經濟社會發(fā)展的新特點,初步構建我國企業(yè)綜合報告框架,并提出推進企業(yè)綜合報告制度的政策建議。 本文采取規(guī)范研究與案例研究相結合、歷史動態(tài)分析與橫向靜態(tài)分析相結合的方法,首先從可持續(xù)發(fā)展理論、利益相關者理論、制度變遷理論、系統(tǒng)論、決策有用論及控制論等理論學說入手,論述了企業(yè)綜合報告的理論基礎,從理論上闡述了企業(yè)綜合報告的必要性。其次回顧了我國企業(yè)報告體系的歷史沿革,闡述了企業(yè)報告模式受經濟社會環(huán)境深刻影響的內在規(guī)律,指出企業(yè)綜合報告將是企業(yè)報告模式的未來發(fā)展方向,并分析了我國構建企業(yè)綜合報告的歷史必然性和現(xiàn)實可行性。我國構建企業(yè)綜合報告是克服現(xiàn)行企業(yè)報告模式局限性、適應社會政治經濟環(huán)境變化、為利益相關者提供更加全面有用信息的需要,而社會經濟發(fā)展已經具備對企業(yè)綜合報告的需求,國際環(huán)境已具備協(xié)調發(fā)展企業(yè)綜合報告的條件,信息技術的發(fā)展則為企業(yè)編制綜合報告提供了支撐。隨后本文對國際綜合報告委員會提出的企業(yè)綜合報告框架進行了研究,對先行國家企業(yè)綜合報告的實踐進行了對比分析,選取了兩家公司進行個案研究,總結出先行企業(yè)綜合報告的特點和對我國的啟示。 在以上研究的基礎上,本文對我國企業(yè)綜合報告框架進行了研究,提出企業(yè)綜合報告的目標、特征、編制原則、主要內容、披露格式及關鍵績效指標。本文認為,作為財務報告與非財務報告的有機整合,企業(yè)綜合報告的目標在于通過披露企業(yè)戰(zhàn)略目標、內部治理以及經濟、環(huán)境、社會責任的綜合績效,全面完整反映企業(yè)的內在價值,為利益相關者提供決策有用的信息。這一目標決定了企業(yè)綜合報告所披露的信息應當具有相關性、可靠性和重要性的特征,在編制時應當遵循利益相關者導向、決策有用導向以及可持續(xù)發(fā)展導向三大原則。本文構建了包括戰(zhàn)略分析、內部治理、風險和機遇、綜合績效以及遠景規(guī)劃等為核心內容的企業(yè)綜合報告內容框架,提出了經濟績效、環(huán)境績效、社會責任績效“三位一體”的綜合績效信息披露模式,分析了企業(yè)綜合報告中財務信息、非財務信息以及風險披露的方式,并結合我國國情從經濟績效、環(huán)境績效和社會責任績效三個方面設計了企業(yè)綜合報告關鍵定量指標體系。綜合績效指標體系是一個開放的、可供調整的動態(tài)指標體系,不同的企業(yè)可以根據自身實際情況對具體指標進行適當調整。 同時,基于研究提出的企業(yè)綜合報告框架,本文從政府、企業(yè)、會計師事務所以及行業(yè)協(xié)會等利益相關者角度提出了推進企業(yè)綜合報告發(fā)展的政策建議。一是政府作為制度的主要設計者和推動者,應當從企業(yè)綜合報告頂層設計的角度開展相關的理論研究,推動企業(yè)進行綜合報告試點,加快企業(yè)綜合報告制度的立法建設,制定企業(yè)綜合報告制度框架和披露指引,建立“以內部監(jiān)管為基礎、行業(yè)監(jiān)管為保障、政府監(jiān)管為核心”的三位一體企業(yè)綜合報告監(jiān)管體系。二是企業(yè)應當以可持續(xù)發(fā)展戰(zhàn)略為指導,整合戰(zhàn)略目標、商業(yè)模式、內部治理等信息,從經濟、環(huán)境和社會責任三個維度披露關鍵績效信息。同時成立多部門參與的綜合報告編制委員會,建立環(huán)境、社會責任績效指標管理系統(tǒng),充分利用XBRL技術,搜集和整理關鍵的非財務績效指標,并在企業(yè)綜合報告編制過程中注重與利益相關者的溝通。三是會計師事務所作為財務報告法定審計中介機構,具有開展綜合鑒證的獨特優(yōu)勢,應當重新審視其未來業(yè)務發(fā)展的方向,提前謀劃、盡早準備,創(chuàng)新業(yè)務模式,拓展非財務信息鑒證業(yè)務領域,探索結合年度審計業(yè)務對非財務信息進行獨立鑒證的模式,開創(chuàng)注冊會計師行業(yè)發(fā)展的新空間。四是行業(yè)協(xié)會作為政府與企業(yè)之間的橋梁和紐帶,應當積極參與到企業(yè)綜合報告的理論研究和試點工作中,充分發(fā)揮行業(yè)引領和指導作用,并著手研究本行業(yè)特有的非財務績效指標體系。五是媒體、民間組織和社會公眾應當發(fā)揮社會監(jiān)督和促進作用,為推進企業(yè)綜合報告營造良好輿論氛圍。
[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.

【學位授予單位】：財政部財政科學研究所
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F275;F279.2

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