【作者】 王竹泉； 柳艺；

【机构】 中国海洋大学管理学院； 中国企业营运资金管理研究中心； 中国海洋大学；

【摘要】 利益相关者集体选择视角下的会计主体财务列报框架旨在将形形色色的会计主体纳入一个统一的分析体系。基于利益相关者集体选择理论分析会计主体形成的逻辑内核,确定会计主体内部利益相关者和外部利益相关者集合,探讨不同层次利益相关者的共同利益,从会计主体契约及交易契约的执行角度归纳内外部利益相关者共性信息需求,以此为基础,笔者在现有财务列报框架下,设计基于利益相关者的通用财务报告模式,体现"以内部利益相关者为权益主体,以利益相关者共性信息需求为导向"的财务列报思路。更多还原

【Abstract】 Accounting entity financial statement presentation framework which is based on the perspective of stakeholder collective choice theory is designed to bring all kinds of accounting entities into a unified analysis system.The stakeholder-based collective choice theory is designed to analyze the logic cores formed by the accounting entity,to ensure the collection of the internal stakeholders and external stakeholders,to explore the common interest of the stakeholders from different levels,to summarize the internal stakeholders’ common information needs from the accounting entity contract and transaction contract.Basing on these above,the author aims to design the stakeholder-based general financial reporting model under the existing financial statement presentation framework,reflecting the new ideas that "treating internal stakeholders as the equity body,oriented by the common information needs of stakeholders"更多还原