基于会计相关性的企业内部报告地位与价值

The Status and Value of Enterprise Internal Reports Based on Accounting Relevance

本文从会计相关性对内部报告的需求出发,首先探讨了企业内部报告的内涵,明确了企业内部报告与外部报告的关系,以及企业内部报告的主导地位。在此基础上,分别从企业内部报告与管理会计创新,企业内部报告与财务报告变革,企业内部报告与内部控制实施,企业内部报告与财务分析发展,企业内部报告与公司理财完善五个方面,论述了企业内部报告的理论价值与应用价值。随着企业内部报告体系的建立,管理会计将从基于会计的管理转向基于管理的会计;财务报告的变革将以内部报告创新为基础;内部控制实施的信息将更加系统;财务分析将从基于投资者的财务分析发展到基于管理者经营的财务分析;公司理财将更加注重资本经营、资产经营、商品经营和产品经营的协调统一。

Based on accounting relevance at the outset,this paper points out the connotation enterprise internal reports and analyzes the relationship between internal report and financial report.And then we discussion five application domains of internal reports,which includes internal report and management accounting innovation,internal report and financial report reform,internal report and internal control execution,internal report and financial analysis development,internal report and corporate finance improvement.Along with the establishment of internal report systems,management accounting will be changed from management based accounting to accounting based management;financial report reform will be based on internal report innovation;internal control execution will have more systemic information;financial analysis will be developed;corporate finance will be paid more attention to overall coordination among capital operation,asset operation,merchandising operation,and production operation.