摘要：随着知识经济的兴起，企业所处的经营环境日趋复杂，传统的财务报告无法满足信息使用者的不同需求，不能完整地反映企业价值，综合报告应运而生，并成为企业报告未来的发展趋势。然而我国企业现行财务报告模式已不适应当前经济发展的要求，面临很大挑战。本文主要采用对比分析、案例分析的方法，首先将国际综合报告与我国四表一注+X式的财务报告模式对比，概述我国财务报告模式的缺陷，为改进我国企业财务报告模式提供参考。其次从微观角度阐述现行财务报告模式中财务信息与非财务信息的局限性。然后通过中国石油案例从数量及质量上表明我国财务报告体系不断完善但仍存在不足，最后针对我国财务报告模式现状给出改进建议并得出其发展趋势为：将有关企业战略、公司治理、安全环境、社会责任等非财务信息披露作为基础，并有效整合，即向国际综合报告不断趋近，同时结合本国发展需要，最后形成中国式综合报告体系。50980
毕业论文关键词：企业价值；综合报告；社会责任
The Research on Defects and Development Trend of Enterprise Financial Report Model
ABSTRACT：With the rise of knowledge economy, enterprises keep in increasingly complex business environment, the traditional financial report cannot meet the demand of information users, can not fully reflect the enterprise value, integrated report came into being, and become the trend of the development of corporate reporting. However our country enterprise the current financial report model has not adapted to the requirement of the current economic development, under a lot of challenges. In the article, we adopt the method of comparative analysis, case study, the first would be a four tables in our country and international comprehensive report on a note + X type financial reporting model contrast, outlines the defects of our country's financial report mode, provide reference for improving our country enterprise financial reporting model. Secondly in the current financial report model from the microscopic view of financial information and non-financial information limitations. Then by China petroleum case shows that financial reporting system in our country from the quantity and quality constantly improve but there are still insufficient, finally according to current situation of our country financial reporting pattern improvement Suggestions and its developing trend is: it will be on business strategy, corporate governance, security environment, social responsibility and other non-financial information disclosure as the foundation, and effective integration, which approach the international comprehensive report continuously, at the same time combined with their own development needs, the final form of Chinese integrated reporting system.
Key Words: Enterprise Value；Integrated Report；Social Responsibility
目 录
摘要 I
ABSTRACT II
目录 III
一、引言 1
（一）研究背景与意义 1
（三）本文研究思路与方法 3
二、国际财务报告体系与我国现行财务报告模式对比分析 4
（一）综合报告发展历程 4
（二）国际综合报告框架 4
（三）我国四表一注+X的现状 6
(四)图表、定量分析我国财务报告模式与国际报告框架 我国企业财务报告模式缺陷和发展趋势研究:http://www.751com.cn/kuaiji/lunwen_54452.html