【作者】 于红；

【导师】 王竹泉；

【作者基本信息】 中国海洋大学 ， 会计学， 2006， 硕士

【摘要】 企业治理一直是学术研究的热门话题，以公司“成员”的构成范围为标准，人们对公司治理结构的探讨可以分为两种不同的理论模型，即以股东主权为基础的单边治理理论(Shareholder-focused Theory)和以利益相关者为基础的多边治理理论(Stakeholder Theory)。单边治理即由资本所有者单独享有剩余索取权和剩余控制权，但企业是由各个不同的利益相关者组成的契约组织，各利益相关者依据其向企业投入的经济资源分享企业的产权收益。尽管在分享企业产权收益方面，各利益相关者的地位是平等的，但分配却并不均衡，这取决于各利益相关者之间的力量对比及相互间的最终博奕结果。在博弈的过程中，其他利益相关者的地位逐步提高，利益相关者共同治理是企业治理的发展趋势。会计作为企业治理结构的语言(Joel Seligman 1993)，必须与企业治理发展相适应；同时，会计对企业治理也有反馈作用，会促使企业治理向更优的方向发展。21世纪企业治理正在从股东单边治理向利益相关者共同治理转变，当我们从利益相关者共同治理的角度审视目前通用财务报告时，会发现现行模式无法适应利益相关者共同治理的要求，故有必要对其进行创新。 财务报告模式是指为实现一定的财务报告目标，由各种要素构成的，具有特定功能的财务报告的标准形态。本文以企业治理与财务报告之间的关系为切入点，分析利益相关者对会计信息需求的动因，归纳总结各利益相关者的共同信息需求，在此基础上，以利益相关者共同治理模式下会计等式的重建为起点，对新型财务报告模式进行设计，将各利益相关者的权益、企业价值增值的形成过程和分配状况反映于财务报告之中。 具体而言，将资产负债表变更为资产权益表，着重揭示各利益相关者作为权益主体分享的权益；将损益表变更为增值形成及分享表，以价值链理论为基础，整合作业成本管理理念，把价值链的各链条经济活动划分为若干业务流程，再进一步细化为一个个作业，通过作业收入与作业成本的对比反映增值额的形成过更多还原

【Abstract】 Corporate governance is a hot topic in Academy Studies at all times. With the standard on compositional range of a company’s member, the discussion to corporate governance composition can be divided into two different theory models, Shareholder-focused Theory whose foundation is the right of shareholders and Stakeholder Theory whose foundation is the benefit demands of various stakeholders. Shareholder-focused theory, the owners of capital have the prior claims and control power to the residual assets, however, a corporation is a bargain organization composed of different stakeholders, each stakeholder shares in the property profits according as the number of economic resources which the stakeholder ploughs into the corporation. Though the status of stakeholders is equal in the sharing in the property profits, the distribution is unequal which depends on balance of power and the finial game result of each other. In the procession of the game, the status of other stakeholders is enhanced gradually; the common governance by stakeholders is the development trend of corporate governance. As a language of corporate governance structure(Joel Seligman 1993), accounting must be suitable to the development of corporate governance; at the same time, accounting has the reactive effect to corporate governance which would accelerate the development of corporate governance to the better direction. In 21 Century, corporate governance is in the transit of Shareholder-focused to Stakeholder, when we survey the current financial report, we would find that the current financial reporting model could not suit the common governance’ request of stakeholders, therefore, it is necessary to innovate on it.Financial reporting model is a standard financial report form that has specific function and is composed of diversified element in order to achieve financial report aim. The paper makes the relation between corporate governance and financial report as cut-in point, and on this base, makes the reconstruction of accounting equation as jumping-off point, redesign the new financial reporting model, and then bring the更多还原