論企業財務報告成本的控制
摘要：傳統上以資本和技能為主要生產要素的工業經濟正逐漸被以智力成果和無形資產為第1生產要素的知識經濟所取代。知識經濟的來臨帶來了會計理論和會計實踐的重大變革，從而也對傳統的財務報告提出了新的要求。這就要求企業披露更全面，高質量的財務報告，並且非財務資訊的披露也同等重要。但是企業財務報告的編制是需要成本的，多年來，我們的結論是真實發生的編制財務報告成本通常是經營者唯1的關注焦點。但是，目光短淺的經營者忽略了另外1個成本因素，他們沒有注意到財務報告成本與資本市場之間的關係，然而這種關係對企業來說是很重要的。文章首先對財務報告成本研究的背景和理論依據進行分析。其次，從作業成本的'角度出發，對影響財務報告成本的因素進行了淺顯的論述。然後，文章提出了財務報告成本的控制方法。最後，結合案例分析，闡述財務報告成本研究的理論和實踐意義，並形成自己的見解。
關鍵詞：財務報告成本；作業成本；資本市場
Study on Cost Control of Accounting Report
Abstract: The traditional industrial economy based on capital and techniques as major production factors is being taken place by the knowledge economy which takes intelligent results and intangible assets as the primary production factors. The advent of knowledge economy brings dramatic changes in accounting theory and practice, which in turn entails fuller and higher-standard financial reporting, including the disclosure of non-financial information. But corporate financial reporting cost resources, which is usually focused on the direct expenditure in the preparation process by the management. The short-sighted manager ignores the relationship between the financial cost and the capital market, but it is important to understand the relationship.
This paper firstly discusses the related theory and research background. Secondly, it basically analyzes the primary factors that influence financial cost. Then, it put forward the control mechanism of financial reporting. Finally, it points out the theoretical and practical implications of financial reporting cost research and concludes with its own views。
Key words: financial reporting cost; activity cost; capital market
