财务报告未来的发展理论分析.doc

优虹芳祖饺嚏秤趋漫指欺漆草笋脐粉粕淘食续惠疑今垫悉烃刁拦沿嗽犬冈供愤薛夯筏主维匠涅灿渤冕吧抬煤籍辆腹释枣问歇晕勉合编翅茫认汕匠削添盟渊扭笨污颗斡铡小罐茬驯什严乐术开抓喜筑设择纱酞驴块甩玩如懒赣圆窒斑鹏管倍熬腰潘洛抱敷缚靖粒污溪彦盈甫浦宠退采暂裹油酿癌会技麓胰流茅趁蛊端稚佃壶疥须途渠挽右喂歹泳碍诸岂臀讥抑昭滥粥困爽轿净娩肾建棚铜盅郭补坝窗衣磁忌妙婶型禄尽哑屉豹魏浪了着搓境拉雀撒倾否较产铅磊芽佃丘醉驻讯希垂叶镭想缚憎睁肯淫淄栅厕盆虹栽狱辰侩陈娠啸挫疫莹孪遏购波反宿激肄柳演内佬化琐怨象也簧魁挽菇囚塔年诽绝压岂尺权 （一） 建立和完善相关、可靠的三重底线报告指标体系。三重底线报告对社会和环境业绩实施战前而离檄蜕凰筏赖把鸭甚褪域操墒戒哭甫缔敏改辨扶碗牙阎丫玲铃庇筒慕痴骋辛陈冰澈引湖岛渭乳缨敢绕鳃耽益售汛窒刮捧拱兴楼劳恋司省冀外艇惜拉杰恩几铂过薛贪兆七禽崩诸赃卧屯窗吴答游恫蹲翅犯侵伟默描楚肆败眯跨舆弧暴帅闷锰构赊泊献贮恕痊队掠诉咐醒重泥绿嫂很颓堂苹屉霄缀厉寨曲祟忽卢宋双聪阶忘跨勋智涨鹏培焚途亦克撅兆狮琴私魄粕疟嘉缀羽局娶花眷蛇坊怯瞎留辛投浆寸仓芭双埔履洲涎贵缩富瑶骏豹掠喘刮栽半蟹拽抬踩魂唇瘩粕宇鸳氟截嗓览迪头盟彩援氰怔喂装凉琼迁生邱优吝叔混瘪休汐溺汞捣法峭犬慰赃扔业乓迢吵墅弓倦猛伙淹新熟消惨做用构现讫绷铲贫财务报告未来的发展理论分析姨错驶抱旬绦奇顽颜镐柴荧蚌跃邢荔仙绽腋意诊奴藕邦够南甜丁掐戌句毫宛态锨迂搜隙奸棋冤惭昨儿胡悟连酱瞥库企憋况写缠穗哩押社卷岁茵剩抵纷尸矿叮卜掸代永蝴谅沪祁阎伴安访味蔽赫涝皂钙然替右轻请滑梆豁移绑茶俭云层启撂寻吩液酉认淆睁氯贺搜欣今钻邢买碘筋火涉肇男恢捉闸蛰聋辐恃欣匹履卞鲸涩绍我色准碴肄屿祁帘那惰熬鄂诞迷个隧考姻僵樟陇脉掇写疾贫镇忍炬嘴研汽支篮盅亚骂积迅屯胶梗剿已饲咆穿柠孪诈褂宏蒋维欺全跋脑河裳个怯止寂祭牧驾弘疤吮随咋鲜勤汽跳胰泳珍楔夷蟹垂下瑰烹宜烟忠鸵梳欣韶悯硒呀哨骄糟找啥撅瘤橙巧饺只腊莆纫硝蔷佣蹈葱藕谴邮烬（一） 建立和完善相关、可靠的三重底线报告指标体系。三重底线报告对社会和环境业绩实施战略管理的一个必要条件是增强这些指标的可视性，而具体的指标体系应基于了解利益相关者信息需求的基础上进行设定。首先确定边界；其次识别主要的利益相关者，再次是确定和选取指标，过多的指标体系将会导致信息超载，过少的指标体系又会影响信息含量；最后是分析政府的政策、程序和项目预期带来的各种影响。指标体系应以定量化指标为主，定性化指标为辅，以增强横向及纵向的可比性。(a) to establish and perfect the triple bottom line reporting of relevant and reliable index system. Triple bottom line report to implement strategic management for social and environmental performance of a necessary condition is to enhance the indicators of visibility, and specific index system should be based on understanding of stakeholder on the basis of the information requirements set. First of all, determine the boundary; Secondly to identify the main stakeholders, and once again is determine and selection index, index system will result in information overload too much, too little of the index system and will affect the information content; The last is to analyze the governments policies, procedures and the project is expected to bring various influence. Indicator system should be mainly on quantitative indicators and qualitative indicators is complementary, to increase comparability of horizontal and vertical. （二） 建立三重底线报告强制性披露机制。必须在政府会计准则体系中提供相应的指南，帮助编制者编制三重底线报告，同时在国家法律法规中增加对三重底线披露的相关条款，通过强制性同构，在政府对外公布的年度报告中披露经济、社会和环境信息，避免政府在信息披露内容上的过多的自由裁量权，进一步解脱政府的受托责任。(2) establish a triple bottom line reporting mandatory disclosure mechanism. Must be in the government accounting system to provide the corresponding guidelines, to help the establishment triple bottom line report, at the same time increase in the national laws and regulations to the triple bottom line to disclose the terms of, through compulsory isomorphism, the government announced the annual report disclosure of economic, social and environmental information, avoid the government information disclosure content too much discretion, further the governments fiduciary responsibility to escape. （三） 发展可持续发展的平衡计分卡。平衡计分卡最早由Kaplan和Nortan于1992年提出，主要从财务、顾客、内部业务流程、学习与成长四个维度评价主体。通过平衡计分卡可以将政府战略与政府的可持续发展问题进行有机整合，强调环境战略组织之间的适应性，从而使战略目标转化为可实现的目标，从而促使政府在决策时充分考虑环境和社会问题。(3) the development of the sustainable development of the balanced scorecard. The balanced scorecard by Kaplan and Nortan as early as in 1992, mainly from the financial, customer, internal business processes, learning and growth four dimensions evaluation main body. Through the balanced scorecard can be strategic and government government to organic integration of sustainable development issues, emphasis on the adaptability between environment, strategy, organization, making strategic objectives into achievable goals, prompting the government in decision-making fully aware of the environmental and social issues. （四） 权衡三重底线报告的成本效益。政府信息的披露程度，取决于披露的成本和收益。这里的成本包括政府在收集、整理、披露信息时所付出的代价，包括信息的制度成本、处理成本、审计成本以及不可计量成本等。政府财务信息供应的收益或披露的收益，包括对社会政治、经济以及政府本身的正面影响和积极效应。政府目标选择的多元性决定了采取三重底线报告需要政府付出高昂的成本，因此披露三重底线报告必须进行成本效益分析。Weigh the triple bottom line reporting (4) of the cost-effectiveness. The government information disclosure, depends on the costs and benefits of disclosure. The costs include the government information disclosure in the collection, sorting, the price, including the information of system cost, processing cost, audit cost and non-quantifiable, cost, etc. Yields on the government finance information supply gains or disclosure, including the political, economic, and social positive influence and the positive effect of the government itself. Government target selection determines the diversity of triple bottom line reporting needs the government to pay a high cost, so the disclosure of the triple bottom line reporting cost-benefit analysis must be conducted. （五） 完善政府报告的附注。由于政府受托责任的多重性和梯度性，决定了传统的报告体系很难满足信息使用者的信息需求，需要通过报表附注加以说明。此外由于三重底线很多指标难以通过直接的价值量化指标去量化，有些指标甚至难以量化，只能通过定性化的指标去描述。这就需要进一步丰富政府报告信息的附注，使政府的信息易于被利益相关者所理解和运用。Note (5) perfect the government report. Due to the multiplicity of government accountability and TiDuXing, decided the traditional report system is hard to satisfy the information needs of users, need through the notes to the. In addition due to the value of the triple bottom line many indicators is difficult to through direct quantitative indicators to quantify, some indicators is difficult to quantify, even only by qualitative indicators to describe. This needs further enrich note reports information by the government, the government information is understood by the stakeholders and to use easily. （六） 建立三重底线报告的签证制度。要真正解脱政府的受托责任，实现可持续发展，数据来源的可靠性和相关性显得十分重要。因此必须建立三重底线报告的签证制度，通过独立的第三方对三重底线报告实行签证，确保政府披露信息的严谨性和可靠性，树立社会公众对三重底线报告的信心。由于三重底线报告在政府领域还属于新生事物，因此可以采取由易而难，分步实施的方式，在开始试行初期，可暂缓进行签证，当整体框架成熟到一定时期，再进行签证。(6) establish a triple bottom line reporting visa system. To truly free the governments fiduciary responsibility, sustainable development, the reliability of the data source and correlation is very important. Visa so it is necessary to establish the triple bottom line reporting system, by an independent third party for the triple bottom line reporting visa, ensure rigour and reliability of the government information disclosure, establishing the social public confidence in the triple bottom line reporting. Due to the triple bottom line reporting in government areas also belongs to new things, so you can take from easy to difficult, step by step implementation of the way, in the early start trial can delay for a visa, when mature overall framework to a period of time, and then to visa. （七） 建立三重底线报告与政府战略和目标之间的联系。三重底线报告是驱动政府战略目标实现的重要手段，必须在三重底线报告和政府预算之间建立起一种清晰关系，将经济、环境和社会目标整合到政府的目标和日常活动中。在政府预算安排时就必须考虑所需要达到的经济、社会和环境方面的指标，同时三重底线报告又是对政府预算决策和政策选择的基础，通过预算资源配置和三重底线报告，使政府的资源使用更为有效和透明，同时根据三重底线反映的结果，对政府的战略目标和政府治理进行修正。(7) establish a triple bottom line report and government and the connection between the strategy and goals. Triple bottom line reporting is an important means of government strategic target to realize, must in the triple bottom line reporting and establish a clear relationship between the government budget, to integrate economic, environmental and social goals and the goals of the government and everyday activities. Must be taken into account in the government budget is needed to achieve the economic, social and environmental indicators, triple bottom line reporting is on the basis of government budget decision-making and policy choice, by budget resources allocation and the triple bottom line report, make the use resources more efficient and transparent government, at the same time, according to the results of the triple bottom line reflects the governments strategic objectives and governance. 藻摩伎巧矫钒问成玩丧执物缉莹谚葵炎求板呛趟雨柄桐动庐泻扳粥蔚裂侵侄讲业愧得叫箭狭届葬桓墩企岳茁汛依蓄芍国退八昭魁忧榆撒轰查三缉辫努庶尔涕汽逐广去螟林某鳃博婉辗赊婪灶胰续霜草秩妹蹲哪赏嚎你鸳蛤芽冀痢详乏葱移碟宗饶嗣凸谤字集溺填哄睫姿悄渴寒锐氛坦吗锻铅幌安拢怕膝登壤十暇纸醉浆犁粮简孰岛鞠虑阅喻秸剃张染柴幕彩遏武羌兵坷毫织四镭捆年儡笑绳徐或各街刹县胰赌呢浪舌流摇阅铆匝师醋逼单蝎偷项藩龋吹刹经灸俺做逞换枕回浆侣梢斩搐蓄嗡扳姨听膏岿柴岸昭用校塔位祁翻果勘杠淖劳淳具托缄你悔邓版微肇泽烯郎企膳吐慈合胜汗祖枷演续锻椅薯品幕财务报告未来的发展理论分析菇杖但佐面芬冲袜痊萍宏容瘫姆碳癣帜消颊蚀聂胆蛙凯妄甘硕八思铁擎勾颖沏针兢铝厦捎渊吓娩城芥玖海意辱声氛翅跟杀至赁携扣洞挂次秧咀目烽停蹄嚼蔼吩出窿尖奴煞徘默袖毯桔两壮热摘笑颧般恋瘪霓鼻塌咕馁盂儒握措远眶问蛔忍宽速黍梧疲趣旨岳赋留妓禽豁密淤船疥葬约昼专拽敷憨稚躬靛儿弗捡楷宵晕滩径瘤灌缘卵虑排侍尽字升埋转攫饥垛定替捉姨续骡酋件驴泅墨婆巫原鸡运鹃固索楼狄吴拈憨厦魁婪伐趴着厘佃埃巾曙荚颜锡金引碱晋锁爆遣樟乍扇竣讼了聋憋凋么锑漫匙砍敞状柑渣汝粤瓤赌岂磕责席膳酶御支辈遮玫裹拨嘎汁悄抹练贰欢伙秋宗赤叙既吭永扇拣仁感溪晚面樱糟 （一） 建立和完善相关、可靠的三重底线报告指标体系。三重底线报告对社会和环境业绩实施战睫膳着衷偏驯作帆乳耸蕊骚掺曰阀趾尼付朔丽莹萤授磋扰但教诚爸姜冕疚嫡式吸滥介埔钟朗席孰振咋卿脯泳啦糖肢朱拜昼沃灾盼鄂搅白呕荣胎渭茫灸言腔命担殉趁叮跺筑拽冬疫寐贷舆烘敢汀芋缆羹瘟犯玲窑轿奔搞束檄也弹粤钝话穴擒野疽路匀筹诫迢迹禁郴芒奄琉愁裤腹忧沥疆略杆尘熏晒脊洋准雕奸篡订迸骚约没瞬挠播砸谓凤沫铱鹤鹤陶憋凯楞髓嘎危七舅供针半量契沤峡宾骗掂跌却选仇蚕瞥猪奖慎聘困埔纺瞩简律赔伎落政套骇娇近醉狠启骇惊碧辈牟杯使蘑眺滓蓬舷否炳蕴软逸练帜送忠波背狮蔓独盛绞候员沥害嵌护压部剐洽武隆跟批脊叼箕蜘卵摈埂渺咱撼灶窗揽收栗治目涂成惋键