利益相关者共同治理财务报告模式构建.pdf

对企业治理以及企业的健康发展起到了一个积极促进的作用，但是新模式 也存在一些缺点，如实际运行成本较高，还需要进一步的研究。 论文的创新点是建立了不同于以往“股东至上”形式下的财务报告模 式的利益相关者共同治理财务报告的基本模式，满足不同利益相关者对企 业经营成果，利润情况以及现金流量的需求。 关键词：利益相关者，企业治理，财务报告模式，价值链，价值增值 Ⅱ THEnNANCL气LREPoRTINGMoDEL BY BASEDoNCoMMoNGoVERNANCE SrI=f气KEHoLDERS ABSTRACT to certainfinancial 11lefinancial modelmeansachieve report reporting ofvarious a functioninfmancial elements，with objective，consisting specific standardform．ne financial modelfromthe reporting existing reporting the establishedinformationdivisionincludesthe of users perspective by fmancial modeland model． accountingreporting managementaccountingreport Thecontentofmobileinformationinfinancial modelisthe reporting information financial theauthor withthe providedby report，then proceeds modem is society,corporategovemance reporting．In studythroughaccounting to modelshouldtake movingstakeholders’govemancegoal，financialreporting inorderto tothe of correspondingchanges adapt developmentcorporate asa financial modeltakeshareholders govemance．，nleexisting reporting