摘要
随着社会经济活动的进一步发展和可持续发展观念日渐凸显,国际社会越来越重视非财务信息在企业报告中的披露。2008年爆发的金融危机进一步加剧了人们对现行财务报告方式的担忧,通过改进公司现行财务报告体系来提高公司透明度,更好的迎合企业实施可持续发展战略已成为当今会计界一个迫在眉睫的议题。目前来看,最佳的改进方式是将必要的财务报告和非财务报告如可持续发展报告等整合起来,因此,整合报告应运而生。文中对整合报告的优势进行了阐述,并对如何在我国推广整合报告提出相关建议。
With the further development of social economic activities and the increasing prominence of sustainable development,the international society is now concentrating more about the exposure of financial information in enterprise report.The financial crisis in2008has aggravated people's concerns on the current form of financial report,it is now an urgent issue in the present circle of accounting to promote the company transparency through improving the existing financial report system and better meet with the sustainable development strategy of enterprise.So far,the optimized method of improvement is to integrate necessary financial report with non-financial report like sustainable development report,therefore,the integrated report has emerged as the times requires.This paper expounds on the advantages of integrated report and puts forwards some suggestions on how to promote integrated report in China.
作者
章雨晨
ZHANG Yu-chen(Guangdong Communication Polytechnic, Guangzhou 510800, China)
出处
《广东交通职业技术学院学报》
2017年第3期79-82,共4页
Journal of Guangdong Communication Polytechnic
关键词
财务报告
整合报告
必要性分析
相关建议
financial report
integrated report
necessity analysis
suggestion
