循环经济下企业可持续发展报告问题的探讨

CSR in the Recycle Economy

现行财务报告已经难以适应循环经济发展的需求,企业编报可持续发展报告是大势所趋。笔者将可持续发展报告分为对内和对外两种形式,并将平衡计分卡理念贯穿到内部可持续发展报告之中。同时,准则制定机构应制定专门的企业对外可持续发展报告准则,利益相关者应对企业进行多角度的理性评价,注册会计师应担负起对可持续发展报告的审计职责。

Accounting reflects economy. It is difficult for the current financial report to adapt to the development of recycle economy. It is a tendency to enhance the status of corporate substantial report. This paper first discusses the new report by using the methods of comparison, induction, and analyses, and then classifies the CSR （corporate substantial report） into internal and external forms and also maintains that CSR should become one of the most important components of a financial report, and finally introduces the concept of the balance scorecard into the contents of CRS and concludes that stakeholders should evaluate enterprises rationally and at different angles. CPAs should be responsible for the audit of CSR.