本文關(guān)鍵詞：企業(yè)綜合報(bào)告研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 企業(yè)綜合報(bào)告 經(jīng)濟(jì)績(jī)效 環(huán)境績(jī)效 社會(huì)責(zé)任績(jī)效

【摘要】：企業(yè)是國(guó)家經(jīng)濟(jì)運(yùn)行的載體,企業(yè)報(bào)告是企業(yè)對(duì)外信息披露的重要形式,也是經(jīng)濟(jì)決策的重要依據(jù)。企業(yè)報(bào)告應(yīng)當(dāng)以何種形式提供何種內(nèi)容一直是利益相關(guān)者乃至全社會(huì)共同關(guān)注的問題。隨著人類從工業(yè)經(jīng)濟(jì)時(shí)代發(fā)展到知識(shí)經(jīng)濟(jì)時(shí)代,經(jīng)濟(jì)社會(huì)環(huán)境發(fā)生翻天覆地的變化,大數(shù)據(jù)浪潮撲面而來,現(xiàn)行企業(yè)報(bào)告體系的歷史局限性日益凸顯。2008年美國(guó)“次貸”危機(jī)引發(fā)的全球金融海嘯加劇了人們對(duì)當(dāng)前企業(yè)報(bào)告體系的質(zhì)疑和擔(dān)憂。企業(yè)綜合報(bào)告從一個(gè)全新的視角,系統(tǒng)、有機(jī)地整合了企業(yè)各種財(cái)務(wù)信息和非財(cái)務(wù)信息,力圖克服現(xiàn)行企業(yè)報(bào)告體系信息超載、內(nèi)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(nèi)在價(jià)值和長(zhǎng)遠(yuǎn)發(fā)展。企業(yè)綜合報(bào)告的理論研究國(guó)際上剛剛起步,我國(guó)學(xué)術(shù)界在這一領(lǐng)域的研究較為滯后。企業(yè)綜合報(bào)告在實(shí)務(wù)界的推廣應(yīng)以理論的不斷完善為前提條件,本文力圖通過借鑒國(guó)際企業(yè)綜合報(bào)告理論研究的最新成果,總結(jié)其有益的理論框架,通過分析我國(guó)現(xiàn)階段經(jīng)濟(jì)社會(huì)發(fā)展的新特點(diǎn),初步構(gòu)建我國(guó)企業(yè)綜合報(bào)告框架,并提出推進(jìn)企業(yè)綜合報(bào)告制度的政策建議。 本文采取規(guī)范研究與案例研究相結(jié)合、歷史動(dòng)態(tài)分析與橫向靜態(tài)分析相結(jié)合的方法,首先從可持續(xù)發(fā)展理論、利益相關(guān)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(xué)說入手,論述了企業(yè)綜合報(bào)告的理論基礎(chǔ),從理論上闡述了企業(yè)綜合報(bào)告的必要性。其次回顧了我國(guó)企業(yè)報(bào)告體系的歷史沿革,闡述了企業(yè)報(bào)告模式受經(jīng)濟(jì)社會(huì)環(huán)境深刻影響的內(nèi)在規(guī)律,指出企業(yè)綜合報(bào)告將是企業(yè)報(bào)告模式的未來發(fā)展方向,并分析了我國(guó)構(gòu)建企業(yè)綜合報(bào)告的歷史必然性和現(xiàn)實(shí)可行性。我國(guó)構(gòu)建企業(yè)綜合報(bào)告是克服現(xiàn)行企業(yè)報(bào)告模式局限性、適應(yīng)社會(huì)政治經(jīng)濟(jì)環(huán)境變化、為利益相關(guān)者提供更加全面有用信息的需要,而社會(huì)經(jīng)濟(jì)發(fā)展已經(jīng)具備對(duì)企業(yè)綜合報(bào)告的需求,國(guó)際環(huán)境已具備協(xié)調(diào)發(fā)展企業(yè)綜合報(bào)告的條件,信息技術(shù)的發(fā)展則為企業(yè)編制綜合報(bào)告提供了支撐。隨后本文對(duì)國(guó)際綜合報(bào)告委員會(huì)提出的企業(yè)綜合報(bào)告框架進(jìn)行了研究,對(duì)先行國(guó)家企業(yè)綜合報(bào)告的實(shí)踐進(jìn)行了對(duì)比分析,選取了兩家公司進(jìn)行個(gè)案研究,總結(jié)出先行企業(yè)綜合報(bào)告的特點(diǎn)和對(duì)我國(guó)的啟示。 在以上研究的基礎(chǔ)上,本文對(duì)我國(guó)企業(yè)綜合報(bào)告框架進(jìn)行了研究,提出企業(yè)綜合報(bào)告的目標(biāo)、特征、編制原則、主要內(nèi)容、披露格式及關(guān)鍵績(jī)效指標(biāo)。本文認(rèn)為,作為財(cái)務(wù)報(bào)告與非財(cái)務(wù)報(bào)告的有機(jī)整合,企業(yè)綜合報(bào)告的目標(biāo)在于通過披露企業(yè)戰(zhàn)略目標(biāo)、內(nèi)部治理以及經(jīng)濟(jì)、環(huán)境、社會(huì)責(zé)任的綜合績(jī)效,全面完整反映企業(yè)的內(nèi)在價(jià)值,為利益相關(guān)者提供決策有用的信息。這一目標(biāo)決定了企業(yè)綜合報(bào)告所披露的信息應(yīng)當(dāng)具有相關(guān)性、可靠性和重要性的特征,在編制時(shí)應(yīng)當(dāng)遵循利益相關(guān)者導(dǎo)向、決策有用導(dǎo)向以及可持續(xù)發(fā)展導(dǎo)向三大原則。本文構(gòu)建了包括戰(zhàn)略分析、內(nèi)部治理、風(fēng)險(xiǎn)和機(jī)遇、綜合績(jī)效以及遠(yuǎn)景規(guī)劃等為核心內(nèi)容的企業(yè)綜合報(bào)告內(nèi)容框架,提出了經(jīng)濟(jì)績(jī)效、環(huán)境績(jī)效、社會(huì)責(zé)任績(jī)效“三位一體”的綜合績(jī)效信息披露模式,分析了企業(yè)綜合報(bào)告中財(cái)務(wù)信息、非財(cái)務(wù)信息以及風(fēng)險(xiǎn)披露的方式,并結(jié)合我國(guó)國(guó)情從經(jīng)濟(jì)績(jī)效、環(huán)境績(jī)效和社會(huì)責(zé)任績(jī)效三個(gè)方面設(shè)計(jì)了企業(yè)綜合報(bào)告關(guān)鍵定量指標(biāo)體系。綜合績(jī)效指標(biāo)體系是一個(gè)開放的、可供調(diào)整的動(dòng)態(tài)指標(biāo)體系,不同的企業(yè)可以根據(jù)自身實(shí)際情況對(duì)具體指標(biāo)進(jìn)行適當(dāng)調(diào)整。 同時(shí),基于研究提出的企業(yè)綜合報(bào)告框架,本文從政府、企業(yè)、會(huì)計(jì)師事務(wù)所以及行業(yè)協(xié)會(huì)等利益相關(guān)者角度提出了推進(jìn)企業(yè)綜合報(bào)告發(fā)展的政策建議。一是政府作為制度的主要設(shè)計(jì)者和推動(dòng)者,應(yīng)當(dāng)從企業(yè)綜合報(bào)告頂層設(shè)計(jì)的角度開展相關(guān)的理論研究,推動(dòng)企業(yè)進(jìn)行綜合報(bào)告試點(diǎn),加快企業(yè)綜合報(bào)告制度的立法建設(shè),制定企業(yè)綜合報(bào)告制度框架和披露指引,建立“以內(nèi)部監(jiān)管為基礎(chǔ)、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(bào)告監(jiān)管體系。二是企業(yè)應(yīng)當(dāng)以可持續(xù)發(fā)展戰(zhàn)略為指導(dǎo),整合戰(zhàn)略目標(biāo)、商業(yè)模式、內(nèi)部治理等信息,從經(jīng)濟(jì)、環(huán)境和社會(huì)責(zé)任三個(gè)維度披露關(guān)鍵績(jī)效信息。同時(shí)成立多部門參與的綜合報(bào)告編制委員會(huì),建立環(huán)境、社會(huì)責(zé)任績(jī)效指標(biāo)管理系統(tǒng),充分利用XBRL技術(shù),搜集和整理關(guān)鍵的非財(cái)務(wù)績(jī)效指標(biāo),并在企業(yè)綜合報(bào)告編制過程中注重與利益相關(guān)者的溝通。三是會(huì)計(jì)師事務(wù)所作為財(cái)務(wù)報(bào)告法定審計(jì)中介機(jī)構(gòu),具有開展綜合鑒證的獨(dú)特優(yōu)勢(shì),應(yīng)當(dāng)重新審視其未來業(yè)務(wù)發(fā)展的方向,提前謀劃、盡早準(zhǔn)備,創(chuàng)新業(yè)務(wù)模式,拓展非財(cái)務(wù)信息鑒證業(yè)務(wù)領(lǐng)域,探索結(jié)合年度審計(jì)業(yè)務(wù)對(duì)非財(cái)務(wù)信息進(jìn)行獨(dú)立鑒證的模式,開創(chuàng)注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展的新空間。四是行業(yè)協(xié)會(huì)作為政府與企業(yè)之間的橋梁和紐帶,應(yīng)當(dāng)積極參與到企業(yè)綜合報(bào)告的理論研究和試點(diǎn)工作中,充分發(fā)揮行業(yè)引領(lǐng)和指導(dǎo)作用,并著手研究本行業(yè)特有的非財(cái)務(wù)績(jī)效指標(biāo)體系。五是媒體、民間組織和社會(huì)公眾應(yīng)當(dāng)發(fā)揮社會(huì)監(jiān)督和促進(jìn)作用,為推進(jìn)企業(yè)綜合報(bào)告營(yíng)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(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F279.2

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