财务会计报告模式的未来发展趋势探析

现代企业制度的特征是产权明晰、权责明确、政企分开、管理科学。现代企业制度的组织形式是多元化、多角化、集团化经营,并且日益呈现大规模、跨国化、跨行业的经营趋势。现代企业的上述特点,对我国企业现行的会计管理模式提出了新的要求。要建立起既与国际惯例接轨,又体现中国社会主义市场经济特色的会计管理模式,是一项复杂的系统工程,需要我们在建立现代企业制度的同时,不断在理论上和实践中进一步探索和完善。本文从通用财务会计报告模式的分析入手,探讨了理想财务会计报告模式的设想和网络环境下以通用财务会计报告模式为基础,建立交互式按需报告模式的思路和联合按需报告模式的发展方向。     

现代会计信息系统报告模式探讨

以资产负债表为核心的按需报告是现代会计信息系统财务报告的一种可行模式,本文以这种模式为切入点,对现代会计信息系统财务报告模式进行探讨。     

现代会计信息系统报告模式探讨

以资产负债表为核心的按需报告是现代会计信息系统财务报告的一种可行模式,本文以这种模式为切入点,对现代会计信息系统财务报告模式进行探讨.     

论现行财务报告模式及其未来发展

一、价值法下通用财务会计报告模式的结构及缺陷 在这种模式下，报告单位通过搜集、加工、整理、计算、汇总等一系列财务会计程序产生通用的财务会计报告。     

网络时代财务报告模式的创新

网络时代的到来使得现行财务报告模式的局限性越来越突出,影响到会计信息的质量,而网络技术和信息技术的不断进步为财务报告模式的创新提供了物质基础,互动式按需报告模式将会成为未来报告模式的发展方向。     

浅谈会计报告的现状和改革措施

一、财务会计报告存在的缺陷与不足 （一）财务报告信息含量的不完整性 1．报告内容披露不完整。现行财务会计报告模式固有弊病是缺乏完整性,会计信息内容比较单一,会计信息披露不充分,以交易为基础的现行财务会计模式势必会使某些与交易无联系但却十分重要的期间价值变化和非财务信息得不到反映。     

论我国财务会计报告

随着市场经济日益完善和知识经济时代的快速发展,现行的财务会计报告已不能满足经济发展的要求。文章针对现行财务会计报告反映的可靠性、相关性、软性资产、未来风险等方面的信息不够以及信息披露方式单一、内容缺乏及时性等问题,提出了改进现行财务会计报告的几点建议,对今后财务会计报告的改革和发展有一定的意义。     

论我国财务会计报告

随着市场经济日益完善和知识经济时代的快速发展,现行的财务会计报告已不能满足经济发展的要求.文章针对现行财务会计报告反映的可靠性、相关性、软性资产、未来风险等方面的信息不够以及信息披露方式单一、内容缺乏及时性等问题,提出了改进现行财务会计报告的几点建议,对今后财务会计报告的改革和发展有一定的意义.     

近几年来我国按需出版研究综述

在传统出版行业身陷各种困境的今天,按需出版在经历痴人说梦的阶段后,借助当代数码印刷的升温,已然引起了国内外出版印刷界的足够注意和逐渐重视。笔者通过中国知网搜索到多篇论文,从中选出十六篇加以分析和研究。经过整理,发现国内学者对按需出版的研究主要集中在概念、优劣势、对出版产业的影响、在国内发展受阻的原因及其发展前景等方面。     

财务会计报告的现状及改革措施

现行财务会计报告所提供的会计信息虽可以满足某些报告需求者的某些需要．然而随着经济环境的不断变化．现行的财务会计报告已经很难适应社会各方面的要求。尽管现在电算化会计软件已经普遍地应用于会计系统中．但其发展思路还是没有从根本上改变现行会计系统的传统性及其所提供会计信息原有的局限性。如：现行财务会计报告提供的会计信息单一，难以满足不同使脂者的信息需求：现行财务会计报告主要以历史成本为计量属性．不能反映出资产的未来经济信息：现行财务报告以有形资产的揭示为重心．未能给无形资产以恰当的计量和反映。     

军事物流业务流程管控系统初探

为适应军事物流系统的动态变化特点,提高军事物流信息系统的有效集成、快速适应变化的能力,从军事物流业务流程管控入手,以系统角色与元素权限为基点,改变信息系统对业务流程管理的传统固化结构为可定制结构,生成业务流程管控系统的体系结构,实现业务流程、数据流程和数据服务等要素之间的低耦合度,为军事物流信息系统研发提供了可参照的体系结构。     

对国企信息编报工作的分析及对策

通过对国企信息编报工作的分析和研究,提出了做好国企信息编报的对策,即各级领导要在思想上重视信息编报工作、加强信息编报工作的计划性、明确信息编报工作的目标、提高编报水平。     

基于业务事件的网络财务报告披露模式研究

本文研究了网络财务报告披露模式问题。文章首先回顾和评价现有的关于网络财务报告披露模式的观点即经济事项模式、数据库报告模式、交换式按需报告模式以及多层面报告模式,在此基础上提出了业务事件驱动报告模式的基本原理。文章最后比较了业务事件驱动模式与经济事项模式的异同。     

知识资本计量报告浅探

知识资本管理的前提是对知识资本进行计量报告,从而为知识资本管理提供赖以决策的信息。企业知识资本计量报告已经成为目前国内外理论界研究的一个热点领域。本文首先从知识资本特征出发,提出应将知识资本放在现行的财务会计报告框架外单独地予以计量报告,然后对现存的知识资本计量报告模型进行了分析评价,最后初步提出完善的知识资本计量报告框架的构建思路。     

完善我国分部报告准则内容探析

随着我国经济的不断发展，分部报告的作用日益重要，对于分部信息的披露规范也越来越重要，因此有必要对分部报告准则进行研究，以完善分部信息的披露，保证经济的健康、有效运行。     

The ethics of peer reporting in Chinese societies: evidence from Hong Kong and Shanghai

The purpose of this study was to investigate the ethics of peer reporting in Chinese societies. Based on a review of the literature, we develop a framework that explains peer reporting behaviour in terms of the individual's ethical ideology, locus of control and subjective judgement regarding the ethicality of peer reporting. Hypotheses derived from these speculations are tested with data from Chinese managers (n?=?362). Statistical analysis largely supports the hypotheses. The implications of this finding are discussed.     

The impact on the cost of equity capital in the effects of integrated reporting quality

Integrated reporting is a new reporting tool that includes financial and nonfinancial information, which represents a natural evolution of the corporate reporting movement. Although this practice has gained increasing attention in recent years, both from an academic and professional perspective, the quality of the reports still represents a critical aspect due to inadequate investigation. Only a few studies have focused on integrated reporting quality, and contributions on the effects of quality have been even rarer. This study aims to investigate on the impact of integrated reporting quality on the firm's cost of equity capital, owing to the paramount importance of this parameter for firms and investors. Our results highlight that integrated reporting quality has a significantly negative association with the cost of equity capital, suggesting that integrated reporting quality represents an innovative way to reduce the cost of equity. To our knowledge, this is the first study that examines the relationship between integrated reporting quality and a firm's cost of equity.     

Integrated reporting of environmental,social, and governance and financial data: Does the market value integrated reports?

The concept of reporting nonfinancial information within the annual report, so‐called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm. This study investigates the value relevance of IR and the influence of certain characteristics such as assurance. Thus, this paper contributes to the existing literature by examining the actual advantages for firms when adopting an IR approach. The Ohlson model is applied for the market valuation of 50 companies of the STOXX Europe 50 between the years 2010 and 2016. The results of this study support the cost‐concerned school by showing a negative influence on the market value. Nonetheless, the study suggests that the quality of the reports is relevant for market valuation, as the negative effect is mitigated by the quality of the reports.     

The impact of national culture on integrated reporting quality. A stakeholder theory approach

Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term. In contrast to other disclosure systems focusing on non‐financial dimensions, including social and environmental aspects, IR is characterized by information connectivity. In recent years, integrated reporting has received increasing interest, both academic and professional. However, report quality is still a critical aspect of IR. Although several studies investigate IR, few focus on quality and its determinants. This study aims to fill this gap by investigating the impact of national culture, an external determinant, from a stakeholder theory perspective. The results show that IR quality is related to five dimensions of Hofstede—power distance, individualism, masculinity, and indulgence negatively and uncertainty avoidance positively. This study contributes to the relevant literature by analysing an additional factor that influences the quality of corporate reports, namely, national culture. This is the first study that investigates national culture as a determinant of integrated‐reporting quality.     

Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland

Sustainability reporting has attracted significant attention from the business as well as the academic community in recent years. Not only has the latter frequently made recommendations on reporting, it has also extensively examined factors that have an influence on reporting. Several studies have noted differences in the extent and style of reporting across countries, but the influence of specific cultural and socio‐economic environments on reporting has only been given limited consideration so far. It is the goal of this paper to help fill this gap. For this purpose, we examine the sustainability reporting of the 100 largest companies in the United Kingdom and Finland, as both are highly developed countries in North‐Western Europe, but with significantly different cultural and socio‐economic systems. Aside from the extent of reporting and media used, we examine the reporting standards and guidelines applied. Moreover, the focus of disclosure (economic, social or environmental) was investigated, which also brings a new perspective to the academic literature. Our results suggest that the cultural and socio‐economic environment has an impact on the extent of reporting, but with regard to the focus of reporting and the application of standards the results are mixed. A stronger shareholder oriented culture does not lead to a more extensive inclusion of economic issues in sustainability reporting, while the extent of environmental reporting depends on the strength of environmentalism. The impact of cultural and socio‐economic factors on the application of standards, such as the Global Reporting Initiative, appears to be limited. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.