本文選題：綜合報(bào)告 + 中電控股　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：企業(yè)報(bào)告作為社會(huì)公眾了解企業(yè)的窗口,能夠向外界傳遞公司價(jià)值及發(fā)展前景等重要信息。為了克服傳統(tǒng)財(cái)務(wù)報(bào)告僅僅披露財(cái)務(wù)信息的局限性,多數(shù)企業(yè)開始披露除財(cái)務(wù)報(bào)告之外的社會(huì)責(zé)任報(bào)告或可持續(xù)發(fā)展報(bào)告,然而由于報(bào)告之間相互獨(dú)立且缺乏統(tǒng)一的編制標(biāo)準(zhǔn),以致信息連通性較弱,報(bào)告內(nèi)容質(zhì)量參差不齊、可比性不強(qiáng)等問題�；诖�,在國(guó)際綜合報(bào)告委員會(huì)等組織的努力下,企業(yè)綜合報(bào)告逐步走進(jìn)公眾視野,作為有效整合企業(yè)財(cái)務(wù)與非財(cái)務(wù)信息的報(bào)告,其將最大限度反映公司可持續(xù)發(fā)展能力。文章主要采用案例分析與比較分析相結(jié)合的研究方法,首先界定了綜合報(bào)告的基本概念,并從可持續(xù)發(fā)展等理論入手,闡述企業(yè)綜合報(bào)告發(fā)展的理論基礎(chǔ)。之后,通過研究國(guó)外綜合報(bào)告的實(shí)踐情況,發(fā)現(xiàn)采用綜合報(bào)告的企業(yè)在地區(qū)及行業(yè)分布范圍上較廣,國(guó)際組織與社會(huì)均肯定其所具備的優(yōu)勢(shì),并且綜合報(bào)告的發(fā)展也引起了我國(guó)有關(guān)部門與專業(yè)組織的關(guān)注,文章亦分析了我國(guó)企業(yè)采用綜合報(bào)告的可行性。在案例分析部分文章以我國(guó)香港唯一一家綜合報(bào)告試點(diǎn)企業(yè)中電控股作為個(gè)案研究,分析其披露綜合報(bào)告的動(dòng)因,并從報(bào)告的編制標(biāo)準(zhǔn)、架構(gòu)內(nèi)容、披露方式和報(bào)告審驗(yàn)四個(gè)方面進(jìn)行研究,歸納中電控股綜合報(bào)告的特點(diǎn)。在效果分析中,文章結(jié)合中電控股采用綜合報(bào)告的動(dòng)因,闡釋了中電控股綜合報(bào)告對(duì)公司產(chǎn)生的影響。結(jié)果表明中電控股綜合報(bào)告對(duì)公司有關(guān)信息的整合及公司聲譽(yù)有提升作用,能夠維持穩(wěn)定的公司價(jià)值,也能獲得市場(chǎng)一定程度的認(rèn)可。之后,結(jié)合實(shí)務(wù)與效果分析并與國(guó)外優(yōu)秀綜合報(bào)告進(jìn)行對(duì)比,發(fā)現(xiàn)中電控股綜合報(bào)告仍存在簡(jiǎn)練性與信息連通性上的不足。最后根據(jù)發(fā)現(xiàn)的相應(yīng)的問題對(duì)中電控股提出完善其綜合報(bào)告的建議,同時(shí)結(jié)合我國(guó)實(shí)際情況,闡明我國(guó)企業(yè)目前采用綜合報(bào)告所面臨的挑戰(zhàn),并提出了相關(guān)應(yīng)對(duì)舉措:如企業(yè)應(yīng)加強(qiáng)信息溝通與整合,利用先進(jìn)的XBRL報(bào)告技術(shù)。鑒證機(jī)構(gòu)應(yīng)積極拓展新的業(yè)務(wù)領(lǐng)域,培養(yǎng)技術(shù)人才。政府應(yīng)加大宣傳力度及推進(jìn)企業(yè)試點(diǎn),有關(guān)監(jiān)管機(jī)構(gòu)應(yīng)建立信息共享平臺(tái),有效履行監(jiān)督職責(zé)等。
[Abstract]:As a window for the public to understand the enterprise, the enterprise report can transmit important information such as company value and development prospect to the outside world. In order to overcome the limitation that traditional financial reports only disclose financial information, most enterprises begin to disclose social responsibility reports or sustainable development reports other than financial reports. However, due to the independence of reports and the lack of uniform standards for the preparation of reports, most enterprises begin to disclose social responsibility reports or sustainable development reports in addition to financial reports. As a result, the information connectivity is weak, the quality of the report is not uniform, the comparability is not strong and so on. Based on this, with the efforts of the international comprehensive reporting committee and other organizations, the enterprise comprehensive report has gradually come into the public view. As a report that integrates financial and non-financial information effectively, it will reflect the sustainable development ability of the company to the maximum extent. This paper mainly adopts the research method of case analysis and comparative analysis, defines the basic concept of comprehensive report at first, and starts with the theory of sustainable development, expounds the theoretical basis of the development of enterprise comprehensive report. After that, by studying the practice of comprehensive report abroad, it is found that the enterprises adopting comprehensive report have a wide range of regional and industry distribution, and international organizations and society have affirmed their advantages. The development of comprehensive report has also attracted the attention of relevant departments and professional organizations in China. The paper also analyzes the feasibility of adopting comprehensive report in Chinese enterprises. In the part of case study, the author takes CLP Holdings, the only pilot enterprise of comprehensive report in Hong Kong, as a case study to analyze the motivation of its disclosure of comprehensive report, and from the compilation standard and structure content of the report. Four aspects of disclosure and report verification are studied, and the characteristics of CLP Holdings comprehensive report are summarized. In the effect analysis, the paper explains the influence of CLP holding comprehensive report on the company. The results show that the comprehensive report of CLP Holdings can improve the integration of relevant information and corporate reputation, maintain stable corporate value, and obtain a certain degree of recognition from the market. After that, combining the analysis of practice and effect and comparing with foreign excellent comprehensive report, it is found that the comprehensive report of CLP Holdings still has the deficiency of simplicity and information connectivity. Finally, according to the corresponding problems found, the author puts forward some suggestions to CLP Holdings to perfect its comprehensive report, and at the same time, combining with the actual situation in our country, it clarifies the challenge that Chinese enterprises are facing in adopting comprehensive report at present. Some countermeasures are put forward: for example, enterprises should strengthen information communication and integration, and use advanced XBRL reporting technology. Forensic institutions should actively expand new areas of business and train technical personnel. The government should strengthen propaganda and push forward the pilot projects of enterprises, and the relevant regulatory bodies should set up information sharing platforms and effectively perform their supervisory duties and so on.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 蔡海靜;;企業(yè)整合報(bào)告:國(guó)際經(jīng)驗(yàn)與中國(guó)借鑒[J];財(cái)務(wù)與會(huì)計(jì);2011年12期

2 蔡海靜;汪祥耀;許慧;;基于可持續(xù)發(fā)展理念的企業(yè)整合報(bào)告研究[J];會(huì)計(jì)研究;2011年11期

3 許家林;徐榮;;論企業(yè)社會(huì)責(zé)任報(bào)告模式的演變與現(xiàn)實(shí)選擇[J];中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào);2011年05期

4 袁子琪;沈洪濤;;Novo Nordisk公司的綜合報(bào)告實(shí)踐及對(duì)我國(guó)的啟示[J];財(cái)務(wù)與會(huì)計(jì)(理財(cái)版);2011年04期

5 龔明曉;周文華;;企業(yè)社會(huì)責(zé)任報(bào)告評(píng)價(jià)體系的初步研究[J];上海立信會(huì)計(jì)學(xué)院學(xué)報(bào);2010年01期

，

本文編號(hào)：2087682