企业内部报告框架构建研究

随着会计学的发展和人们对会计信息需求的日益增长,内部报告问题成为会计相关性理论研究和会计信息需求实践中亟待解决的问题。研究现状表明,内部报告理论与体系框架研究的不足或空白,严重制约着会计学及相关学科理论发展,影响企业经营决策与管理控制。本文从基于会计相关性的内部报告理论出发,构建了企业内部报告框架与体系,并探讨了内部报告体系建立的学术影响,目的在于创新与完善内部报告理论体系,创建内部报告整体框架与分类体系,完善与发展会计学及相关学科理论,为企业决策与控制提供有用信息。内部报告理论与体系构建不仅对会计理论及相关学科理论创新具有重要学术价值,同时由于会计相关性本身的应用学科属性,其应用价值也十分明显。

Construction of Corporate Internal Report Framework

With the development of accounting and increasing need of accounting information,internal reporting becomes an important theoretical and practical issue of accounting relevance.Extant literature shows that the absence of theoretical framework of internal reporting is an obstacle to accounting science and operating decision-making and management control.This paper looks into the internal reporting theory based on relevance,constructs a framework,and investigates the academic influences so as to innovation of the theoretical framework and classification system,develops the accounting theory,and provides useful information for decision-making and control.The construction of internal reporting theory and classification systems will not only benefit the theoretical innovation for accounting theory and accounting science,but also benefit the practicing field on account of accounting relevance being an attribute of application science.