The Research On Framework Of Integrated Reporting

With the deepening of the concept on sustainable development, simple financial report has been unable to reflect the enterprise’s value completely, non-financial reports have be taken more and more seriously. Disclosure mode that the financial report is separated from the financial report caused information redundancy and the cost burden, how to improve the existing enterprise reporting system have become the common concern. Then further exacerbated the people’s demand for integrated report, Because our country is not yet integrated report, but the continuous development of social responsibility reports can reflect the development direction of integrated report to a certain extent. Looking from the overall, both theoretical and practical application is in its infancy, the problem of framework and information integration mode is still pending.This paper firstly combed the domestic and foreign research about the integrated report, from three aspects of the integrated reporting framework research, influencing factors and value relevance elaborates so as to lay a theoretical foundation of this study, further explained in this paper, we study the theory of value. Secondly, use the case method analysis of integrated report at home and abroad, with a focus on the study of foreign reports content, thus to build on a framework below frame practice foundation. Then, this paper expounds the integrated report disclosure principle, analyzes the information contents and key indicators, then, discussed on how to conduct integration. According to the analysis given in front of the final conclusion, describe the existing difficulties and challenges, and puts forward the vision of the future, the final account for his study of the limitations of this article. Due to domestic current research on integrated reporting framework is still rare, the author hopes this article research results for company reporting theory innovation to make a small contribution.