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企业社会责任是社会和谐发展的重要基石。财务报告是利益各方契约形式的重要体现,寻求“以满足有关各方的信息需要,有助于使用者做出经济决策,并反映管理层受托责任的履行情况”的会计目标是财务报告改进的方向。笔者通过企业社会责任强化的理论依据与现实选择,对现行财务报告进行SWOT分析,提出财务报告改革的必然性,并对“意见稿”提出建议。
Corporate social responsibility is an important cornerstone of harmonious social development. Financial reporting is an important manifestation of the contractual forms of all stakeholders. The accounting objective of seeking “to meet the information needs of all parties concerned and to help users make economic decisions and to reflect the fulfillment of management’s fiduciary responsibility” is the improvement of financial reports The direction of Through the theoretical basis and realistic choice of strengthening corporate social responsibility, the author carries out SWOT analysis on the current financial report, puts forward the necessity of the financial report reform, and makes suggestions on the “draft.”