Research On Reporting Model Of Corporate Operating Results Based On Stakeholder Theory

In modern enterprises, Financial Reports are to deliver financial information to stakeholders, and are reflection of enterprises. Since the 1990s, the "knowledge economy", soft power had become standard of corporate survival. But contemporary financial reports were based on industrial economy and focused on historical cost. Therefore, traditional accounting rage had been being unable to meet the requirements of stakeholders.In the development of the Financial Reporting system, accounting environment has been affecting the interest demand of stakeholders, therefore promoted the Financial Reporting system. The drawback of current Financial Reporting system has brought about the appearance of Financial Reporting model which was based on the Stakeholder Theory. Stakeholder Theory considers that an enterprise set up because stakeholders invest their capital to the business, and reach an agreement on how to distribute the extra value. The distribution of operating results is a process that returns to stakeholders. This model aims at breaking the limitation of traditional accounting entity, and all of them who invested material capital to the enterprise or contributed intangible capital to it could participate in the share of the corporate added-value. This paper will take the mainstream Financial Reporting system as object of study, and select a relatively reasonable system. Then we choose added-value as the calculation of the operating results and explore the distributing method. This article focuses on solving following problems:First, what is the developing trend of the Financial Reporting system? Second, how to do research on operating results? Third, how can we divide the stakeholders to confirm their qualification to enter the value-added system?In order to solve them, firstly, we try to find the tendency of Financial Reporting system, comparing via multi-dimensional model. Secondly, we consider the mechanism of formation and distribution of corporate operating results, and define our own calculation formula by comparison. Lastly, in the process of distribution, we distinguish the stakeholders via whether they participated in the collective selection. To prove our results, we choose a company to accumulate their financial data, calculate the added-value and establish the reporting model of operating results. To be more practically, after the model we conduct a financial analysis in the angle "social responsibility" to apply our results to contemporary society.