摘要
随着可持续发展观念的不断深入,单纯的财务信息已经无法完整反映企业价值,企业非财务报告越来越受到重视。国际金融危机的爆发以及全球环境气候的变化进一步加剧了人们对企业报告价值的担忧,如何改进现有的企业报告体系已成为学界和业界共同关心的问题。本文从企业的环境会计报告、社会责任报告、可持续发展报告以及综合报告四个方面对企业非财务报告的发展脉络进行了系统梳理和评价,并提出了可拓展现有研究的若干方向。
With the continuous deepening of the sustainable development perception, pure financial information has been unable to reflect the enterprise value completely, and enterprise non-financial report gets more and more attention. The outbreak of the international financial crisis and the deterioration of global climate further exacerbate people＇ s fear over the enterprise report＇ s value ,how to improve the existing enterprise reporting system have become the common concern of acade- mia and industry. The paper gives a systematic combing and evaluation for the development vein of enterprise non-financial report from four aspects such as enterprise environmental accounting report, social responsibility report, sustainable develop- ment report and integrated report,and also delivers several available directions to expand the existing research.
出处
《经济与管理研究》
CSSCI
北大核心
2013年第8期83-91,共9页
Research on Economics and Management
基金
湖北省会计学会项目"基于‘两型社会'视角的会计监管体系改革研究"(项目编号HBKJ201141)
关键词
非财务报告
发展
展望
Non-financial Report
Commentary
Prospect
