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本文主要探讨内部报告的内涵、目标、对象与基本假设等基本理论问题。内部报告是根据企业内部经营管理需要编制的并为企业经营管理者决策与控制提供信息保证的各种报表、附注及相关辅助资料的通称。其根本目标是通过协助提高企业经济效益以实现资本增值最大化,直接目标是为企业经营管理者决策与控制提供信息保证。内部报告的对象是企业未来价值创造与价值管理活动及其相关的信息。其基本假设包括内部报告的价值相关性假设、组织相关性假设、外部相关性假设以及多种计量单位假设。
This article mainly discusses the basic theoretical issues of the intension, objectives, objects and basic assumptions of the internal report. Internal reports are all kinds of reports, notes and related supporting materials which are compiled according to the internal operation and management needs of an enterprise and provide information assurance for the decision-making and control of enterprise managers. Its fundamental goal is to maximize the capital appreciation by helping to increase the economic efficiency of enterprises. The direct goal is to provide information assurance for the decision-making and control of business managers. The internal report is targeted at the future value creation and value management activities of enterprises and their related information. Its basic assumptions include the value-relevance assumption of internal reports, organizational relevance assumptions, external relevance assumptions, and various measurement unit assumptions.