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会计的改变主要源于两个原因,一是会计报告的目的已经改变,二是会计的环境已经改变,而整合性报告不仅仅改变了会计报告的目的,同时也扩大了会计报告的范围。所以整合性报告将成为未来管理会计报告中最重要的报告之一,并对会计发展形成冲击。随着整合性报告与价值创造的相关性越来越高,近几年,整合性报告也越来越受到业界的重视。那么,如何理解整合性报告的本质?它都具备哪些内容和特色?这些成为了会计界运用该报告的关键。台湾现代会计奠基
Accounting changes mainly due to two reasons, one is the purpose of the accounting report has changed, and second, the accounting environment has changed, and the integrated report not only changed the purpose of the accounting report, but also expanded the scope of the accounting report. Therefore, the integrated report will be one of the most important reports in the management accounting report in the future, and will have an impact on the accounting development. With the increasing relevance of integrated reporting and value creation, in recent years, more and more integrated reports have drawn the attention of the industry. So, how to understand the nature of integrated reporting? What are its contents and characteristics? These have become the key accounting profession to use the report. Taiwan's modern accounting foundation