Research On The Development Of Enterprise's Accounting Report Mode

Accounting reporting mode is a comprehensive description of the service object,quality requirement,disclosure content and delivery method of accounting information.Reasonable accounting reporting mode is of great significance for improving the use value of accounting information and ensuring the realization of accounting goals.As the carrier of national economic operation,the enterprise mainly takes the form of accounting report when transmitting information to the outside world.The accounting report is the basis for the information users to know the enterprise and make the right decision,while the limitation of the accounting reporting mode affects the realization of the accounting target.The development of the accounting reporting model is closely related to the economic environment of the enterprise,and the change of economic environment makes the accounting reporting mode of the enterprise highly anticipated.The researchers put forward several models such as general report mode,special report mode and economic report mode.This paper focuses on the development and improvement of the enterprise's accounting reporting model.From the industrial economic era to knowledge economic era,economic environment of enterprise have taken place great changes,and information technology has changed rapidly,the limitations of enterprise's accounting reporting model increasingly remarkable.Nowadays,international introduces a new report model--Integrated report,it has a new view.From the perspective of system,it intergrates financial information and non-financial information effectively and reflects the internal value of the enterprise and the sustainable development comprehensive.It has a certain impact for the enterprise's accounting reporting model.Therefore,in order to adapt to the development of the economic environment and meet the needs of enterprise stakeholders information,it is necessary for the current accounting report pattern to improve and perfect.In order to better achieve the goal of modern accounting,this improvement should reflect on the structure and content.On the basis of reading a large number of related literatures,this paper studies the current enterprise's accounting reporting model and its development and improvement.First of all,the paper puts forward some research questions on the development background of enterprise accounting report mode.Secondly,the relevant theories and theoretical basis of accounting reporting model are expounded,and the target of research is clarified.The oretical studies basis including decision-making useful theory,the accounting information system theory,stakeholder theory and the theory of sustainable development,so as to analysis the present situation of the enterprise's accounting reporting model.From the perspective of theory and practice,taking satisfy the information needs of users as a starting point,having an in-depth analysis on the deficiency of enterprise's accounting reporting model and researching on the basic theory of accounting of affecting and restricting the development of enterprise's accounting reporting model.This paper discusses the different forms of capital,the change of content of non-financial information,its influence on the development and change of accounting report model.Finally,on the basis of the study,put forward to the vision of improving structure and content of enterprise's accounting reporting model,make up the deficiency of enterprise's accounting reporting model,so as to provides a new train of thought of improving enterprise's accounting reporting model.Specific include: design reasonable enterprise accounting report model frame,clear enterprise accounting report model guiding principle,expand the content of the enterprise's accounting report mode disclosure.