企业合约与利益相关者适用型财务报告体系

Enterprise Contract and Financial Report System Suitable to Stake-holders

现代企业理论将企业看作由一系列与之有利害关系的利益相关者所结成的合约体。由于不同的利益相关者在企业合约中的契约权利不同,对会计信息的需求趋向也不同。因此,以满足"共同需要"为目标的传统"通用型财务报告"模式就难以实现不同利益相关者对会计信息的差异性需求满足,这无疑会局限现代会计决策相关性目标的实现程度。因此,笔者认为,应建立以同一会计核算资料为基础生成依据并满足不同利益相关者信息需求的个性化财务报告,即利益相关者适用型财务报告体系。为此应在统一的基本准则基准上制订各主要利益相关者适用型财务报告具体准则,以实现在企业制度变迁过程中所形成的对会计信息需求的变化与会计信息披露改进的协同。

Modern business theories consider that an enterprise is a contractual union which is formed by a series of groups who have advantageous or disadvantageous relations with the enterprise. Different interest groups have different relationship with the enterprise, so that they need different accounting information. So the traditional financial report system aimed at satisfying all requirements cant fulfill the individual needs of different groups, which may limit achieving the relevance target of contemporary accounting decisions. So this pa- per holds that an extraordinary financial report system should be based on the same accounting data and the different requirements of stake - holders. It can also be called a financial report system that is applicable for all groups who have relationship with the enterprise. Therefore a specific accounting standard which is applicable for each main stake - holder should be studied and established on the same basis of accounting standard in order to improve both enterprise systems and the systems of accounting information revelation.