从可持续发展视角谈“整合报告”对企业价值的贡献

＂整合报告＂代表了企业报告发展的最新趋势。2010年8月,全球报告倡议组织（GRI）与威尔士王子可持续会计项目（A4S）联合成立了国际整合报告委员会（IIRC）,便旨在推动全球建立统一的整合报告框架,该框架建议企业提供一份将财务、环境、社会责任和治理信息经整合的报告,由此掀起了一场关注整合报告的热潮。本文另辟蹊径,从可持续发展理论出发,诠释了整合报告与企业价值创造和可持续发展之间的传导问题。     

非银行非保险系统重要性金融机构监管改革进展及对我国的启示

本轮国际金融危机发生以来,国际上对于系统重要性金融机构（SIFIs）所产生的系统性风险有了更进一步的认识,国际监管组织在针对全球系统重要性银行（G—SIBs）和全球系统重要性保险机构（G—SIIs）制定评估方法和特别监管措施的基础上,拟定针对非银行非保险机构的全球系统重要性金融机构（NBNIG—SIFIs）的评估框架,从而使得系统重要性金融机构的评估更加完整。相对而言,我国对于非银行非保险（NBNI）系统重要性金融机构的监管仍处于较低水平,因此,借鉴国际监管改革的最新进展和经验,对于完善我国NBNI监管框架、提高监管水平具有重要意义。     

瑞星发布《2006安全报告》

近日，国内著名信息安全厂商瑞星公司发布了《2006年度中国大陆地区电脑病毒疫情＆互联网安全报告》（以下简称（（2006安全报告》）。以下是该报告的内容摘要。     

数字

2010年8月2日，可持续发展会计项目和全球报告倡议组织宣布成立国际综合报告委员会（IIRC），其宗旨是创建可持续性会计框架，并力争获得全世界的接受和认可。该框架将财务信息、环境信息、社会信息和治理信息综合起来，以清晰、简明、一致和可比的形式列示，以满足新兴的、可持续的、全球化经济发展模式需要。     

中国政府会计管理与改革战略框架研讨会观点综述

为推进政府会计改革,探索建立中国政府会计管理与改革战略框架,根据世界银行的中国政府会计管理与改革战略框架研究项目执行计划,2011年5月23—25日,财政部国库司在广东举办了中国政府会计管理与改革战略框架研讨会。国际公共部门会计准则委员会主席安卓斯·贝格曼先生（Andre＆sBergm＆nn）、南非会计准则委员会首席执行官厄娜·斯沃特女士（ErnaSw＆rt）、     

IMF报告：政府债务和资本流入威胁全球金融稳定

国际货币基金组织（IMF）周三发布了分析全球金融市场现状和未来风险的《全球金融稳定报告》。报告指出,在经济逐步复苏的形势下,全球金融稳定情况在最近几个月得到改善,但是发达国家政府的高债务水平以及新兴市场面临的大量资本流入问题仍可能威胁到全球金融系统的稳定。     

赛门铁克发布第十九期《互联网安全威胁报告》

4月15日，赛门铁克公司发布了第十九期《互联网安全威胁报告》（ISTR），主要内容包括全球安全行业的安全威胁形势，以及赛门铁克安全专家团队的分析与建议。     

《品牌价值评估》（ISO10668）介绍

国际标准化组织（ISO）颁布了《品牌价值评估》（ISO10668）国际标准,该标准从财务、行为和法律三个方面为品牌价值评估提供了一个规范框架。本文对《品牌价值评估》中的术语与定义、评估途径和方法、评估信息要求三个主要部分的核心内容进行了介绍。     

Check Point跻身统一威胁管理Magic Quadran颟导者行列

本刊讯全球互联网安全领域首屈一指的CheckPoint软件技术有限公司日前宣布,Gartner在其发表《的2011年统一威胁管理（UTM）1魔术象限（MagicQuadrant）报告》中把CheckPoint列入领导者行列。     

英国皇家特许测量师学会关于企业价值评估和无形资产评估专业胜任能力要求的介绍

随着全球经济一体化和评估行业服务领域的不断发展，国际评估业也越来越呈现出综合化发展的趋势。具有100多年历史的以不动产评估为主要业务领域的英国皇家特许测量师学会（RICS），也在全球范围内推进其综合化发展战略，近期推出了企业价值评估和无形资产评估专业胜任能力框架，规定了对在以上领域申请成为RICS会员的能力要求，凸显其业务范围和市场领域拓展及综合化发展的趋势。现将RICS企业价值评估和无形资产评估专业胜任能力框架作一简要介绍，供业界了解。全文详见rics．org／pathwayguides。     

Some effects on information load on search patterns used to analyze performance reports

This paper contains a framework within which to describe how the amount of information in a performance report impacts on a manager's report analysis process. Generally, the data collected from experienced managers as they analyzed performance reports were not completely supportive of the framework based hypotheses. An explanation is presented to account for the discrepancies. Future research could use this explanation to describe further how managers analyze performance reports.     

XBRL环境下财务报告鉴证框架的建构——基于XBRL财务报告元素的角度

基于XBRL财务报告元素的角度,构建了由总体鉴证目标(XBRL财务报告真实恰当地反映了企业的经济事实或者纸质报告)、具体鉴证目标(XBRL财务报告的合规性和可靠性)和管理层认定组成的XBRL环境下财务报告的鉴证框架,并对XBRL财务报告进行了鉴证,发现在XBRL财务呈报中出现了违反基本元素标记的完整性和元素数据的金额准确性等的错报。在XBRL财务报告的推进过程中需要贯彻实施通用分类标准,加快制定行业扩展分类标准,并加强对XBRL财务报告质量的人工校验以及完善编制流程的内部控制等。     

论公司财务概念框架

公司财务学领域需要借鉴其他相近学科的经验,关注概念框架的研究。财务的性质和职能始终是公司财务概念框架的研究起点,国内外从来都没有真正意义的目标起点论。公司财务概念框架内含财务本质与职能、财务环境与假设、财务目标、财务对象与要素、财务分析和财务管理工具箱等一系列概念。在构造公司财务概念框架时,需要对确认、计量和报告三个概念在会计与财务之间加以区别,确立财务确认、财务计量和财务报告三个新概念。     

Reporting Performance: Comprehensive Income and its Components

The underlying question raised in this article is: why is the accounting profession's conceptual framework (CF) so authoritative when it is conceptually incoherent? A supplementary question is how can ‘conceptually robust’ accounting standards be derived from an incoherent framework? This article draws on Page and Spira's (1999) contrasting framework metaphors to suggest that the appearance of conceptual robustness is more important than the reality, and illustrates the point with the International Accounting Standards Board's (IASB’s) progress report on its reporting performance project. Some inherent weaknesses in the move towards internationally enforceable financial regulations have been acknowledged, but this article suggests the IASB's project demonstrates two additional weaknesses: internal incoherence, and the potential for political ends to drive supposedly technical regulations.     

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

While voluntary disclosure theory posits that profit-oriented companies voluntarily disclose information to increase their market value, this does not explain why a charity would report in accordance with a more comprehensive financial reporting framework than required. Using a unique financial reporting framework choice available in Australia, our study examines factors associated with large charities’ choice of a General Purpose Financial Statements (GPFS) reporting framework, which encompasses expansive financial reporting requirements, versus a Special Purpose Financial Statements (SPFS) reporting framework, where management, within limits, effectively chooses that subset of accounting standards applicable to that charity. For those preparing GPFS, we then examine the factors that determine those charities that report in accordance with the complete set of Australian Accounting Standards (Tier 1) versus Reduced Disclosure Requirements (Tier 2). Using manually collected data from 11,471 large-registered charities for 2014–2016, we find that the economic importance of the charity, its funding sources, and level of indebtedness are significant in explaining charities choosing a more comprehensive financial reporting framework. Further, we find a substantial increase in the proportion of large charities electing to disclose GPFS-Tier 2 over this three-year window. The choice of a large audit firm (Big 4 and mid-tier audit firms) is significantly associated with charities both lodging more comprehensive GPFS, and also reporting GPFS in accordance with the less onerous GPFS-Tier 2 framework. Our results provide insights into voluntary reporting choices made by charities and inform charities, accounting firms, and regulators of factors influencing charities’ choice of financial reporting frameworks.     

中外企业社会责任报告信息披露比较

本文通过对中国石油和壳牌石油2006~2009年度社会责任报告在形式和内容上的比较,分析了中外企业社会责任报告披露的异同之处,然后对改进我国企业社会责任报告披露提出了一些重要启示:统一社会责任报告的编制框架;完善利益相关方的参与和信息反馈机制;开展社会责任报告第三方审验;社会责任报告内容要体现平衡原则;选择适当的社会责任报告披露形式以提高披露的效果。     

DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES

This study reports further evidence as to the determinants of the audit fees paid by quoted companies in the UK. It outlines a framework based on the findings from semi-structured interviews with partners in four large audit firms and the results of previous research, and tests this framework by means of multivariate analysis using 1987 data for a large sample of quoted UK companies. A model explaining 87 per cent of the variation in audit fees is constructed. The principal explanatory variables are found to be auditee size, return on shareholders equity, the number of subsidiaries, the lag between the year end and the date of the audit report, the size of the auditor, a measure of auditee diversification, the ownership structure of the auditee, and whether the auditor was based in London, with the last three being new variables introduced in this study.     

2005 — It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework

This article reviews the current financial reporting framework in Australia by considering three groups that are involved in the production of companies' financial reports: rule-makers, financial report preparers and rule-enforcers. We outline dramatic changes to the financial reporting framework in the period 2002-04 (primarily from CLERP 9) and explore the effect on the roles and activities of various groups of the adoption of international accounting standards in Australia.     

企业内控评价体系框架构建研究

内部控制作为提升现代企业经营业绩和管理水平的重要工具,不仅关系到企业的质量和自身发展,而且关系到广大投资者的利益和资本市场的健康发展。通过对企业内部各组织机构内部控制执行的过程监控和结果评价,查找和揭示企业内部控制的缺陷和薄弱环节,并提出整改意见和建议,从而促进企业内部控制制度的进一步加强和完善。本文借鉴ICEM模型框架和COSO五要素报告框架的基础上,基于企业内部控制指引角度构建了内部控制评价系统,提出了企业内部控制评价的一种新的方法体系,为统一内部控制自我评价制度和注册会计师核实评价制度,完善我国上市公司内部控制评价及信息披露制度,推进我国企业内部控制建设和内部控制规范化,具有较强的理论意义和现实意义。     

Determinants of audit report modifications in Finnish municipalities

Although municipalities are major economic and social actors in most countries, remarkably little is known about their audits, particularly the determinants of their audit report modifications. The existing evidence is ambiguous at best and scarce, which provides opportunities for further accounting studies in this area. Therefore, based on an agency theory framework, we fill this important research gap by exploring three determinants of audit report modifications in municipalities: (1) economic performance, (2) decentralization of decision-making across different decision-making bodies, and (3) political competition between political parties in local councils. These determinants are examined based on a large panel of data on Finnish municipalities for the period from 2009 to 2013, covering virtually all of the country’s municipalities. We find that a striking 33 percent of audit reports had modifications during this period, which raises serious concerns about the state of municipal management, accounting, and auditing in Finland. Regarding the above determinants, the following conclusions can be made based on our analyses. First, we find partial evidence that weak economic performance increases the likelihood of audit report modifications. Second, the lower the competition among political parties in a local council, the lower the likelihood of audit report modifications. Finally, the more decentralized decision making is across the different decision-making bodies under the local council, the higher the probability of audit report modifications. These results are consistent with agency theory’s explanations regarding the value of auditing.