论互联网条件下的按需报告模式

Customization of Corporate Financial Reporting in the InternetAge

本文分析了公司报告中多样化和标准化之间的联系。我们认为,“ 围绕标准报告进行按需报告 ”(Customization Around a Standard Report,以下简称CASR)是未来财务报告的一种可行方法。在此方法下,通用财务报告作为基准,保持了信息的可靠性、可比性,以满足使用者的共同信息需求,而附加的按需报告则满足了使用者的不同信息需求。CAS R 仅靠报告公司本身是无法有效实施的。CASR 应当由报告公司、信息中介和最终使用者共同担当,才能发挥更大的效力。这种联合的 CASR 能在 P2P(Peer-to-Peer)的网络互联环境下实现。在此环境下,原始财务数据(如报告公司)以及财务分析师提供的报告均可通过因特网互联和共享。网络环境将对按需报告和标准化产生极大需求。在这种数据互联和文档共享的条件下,为提高未来网上可能出现的大量按需报告的合法性和可靠性,对鉴证服务的需求将大大增加。

This paper analyzes the relation between customization and standardization in corporate ?nancial reporting. “Customization Around a Standard Report” (CASR) is considered as a promising approach to ?nancial reporting. Under this approach, the prevailing general purpose report serves as a benchmark, upholds information credibility, maintains information comparability, and satisfies users’ common information needs while the added customization meets users’ different information and presentation requirements. CASR will be more effective when it is undertaken jointly by the reporting company, the information intermediary and the end user. Such joint CASR could be implemented in a peer-to-peer networking environment where primary ?nancial data sources, such as databases created by reporting companies, and secondary reports from certi?ed financial analysts are networked and shared. Such an environment will create an enormous demand for both customization and standardization. We predict that networking and ?le sharing in this way will greatly enhance opportunities for assurance services to add legitimacy and selectivity to an overwhelming menu of customization options that will one day be available online.