财务报告未来的发展理论分析.docVIP

（一） 建立和完善相关、可靠的三重底线报告指标体系。三重底线报告对社会和环境业绩实施战略管理的一个必要条件是增强这些指标的可视性，而具体的指标体系应基于了解利益相关者信息需求的基础上进行设定。首先确定边界；其次识别主要的利益相关者，再次是确定和选取指标，过多的指标体系将会导致信息超载，过少的指标体系又会影响信息含量；最后是分析政府的政策、程序和项目预期带来的各种影响。指标体系应以定量化指标为主，定性化指标为辅，以增强横向及纵向的可比性。 (a) to establish and perfect the triple bottom line reporting of relevant and reliable index system. Triple bottom line report to implement strategic management for social and environmental performance of a necessary condition is to enhance the indicators of visibility, and specific index system should be based on understanding of stakeholder on the basis of the information requirements set. First of all, determine the boundary; Secondly to identify the main stakeholders, and once again is determine and selection index, index system will result in information overload too much, too little of the index system and will affect the information content; The last is to analyze the governments policies, procedures and the project is expected to bring various influence. Indicator system should be mainly on quantitative indicators and qualitative indicators is complementary, to increase comparability of horizontal and vertical. （二） 建立三重底线报告强制性披露机制。必须在政府会计准则体系中提供相应的指南，帮助编制者编制三重底线报告，同时在国家法律法规中增加对三重底线披露的相关条款，通过强制性同构，在政府对外公布的年度报告中披露经济、社会和环境信息，避免政府在信息披露内容上的过多的自由裁量权，进一步解脱政府的受托责任。 (2) establish a triple bottom line reporting mandatory disclosure mechanism. Must be in the government accounting system to provide the corresponding guidelines, to help the establishment triple bottom line report, at the same time increase in the national laws and regulations to the triple bottom line to disclose the terms of, through compulsory isomorphism, the government announced the annual report disclosure of economic, social and environmental information, avoid the government information disclosure content too much discretion, further the governments fiduciary responsibility to escape. （三） 发展可持续发展的平衡计分卡。平衡计分卡最早由Kaplan和Nortan于1992年提出，主要从财务、顾客、内部业务流程、学习与成长四个维度评价主体。通过平衡计分卡可以将政府战略与政府