三重底线报告——政府财务报告未来的发展方向

Triple Bottom Line Reporting——The Future Development Direction of Government Financial Report

三重底线报告是计量、管理和报告主体社会、经济和环境业绩的框架。在梳理三重底线报告理论的基础上,通过分析传统财务报告的缺陷,认为应该通过扩展传统的财务报告,考虑政府这个契约耦合中的各节点的利益相关者的利益,引入三重底线报告,将业绩评价与主体的价值观、战略、伦理等进行整合,并提出了重构政府财务报告的一些思路和面临的挑战。

Triple bottom line reporting is the framework of measuring,managing and disclosing the main social,economic and environmental performance.Based on combing the theory of the triple bottom line reporting,through analyzing the draw backs of traditional financial reporting,the paper finds that it should extend the traditional financial reporting to consider the interests of stakeholders the government’s contract coupling in each node,and introduce the triple bottom line reporting,inte grating the performance evaluation with the subjective values,strategy and ethical.Furthermore,the paper proposes some ideas to reconstruction the government financial reporting.