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    Enterprise reports include various forms of financial and non -financial reports，It has always been users from all parties to understand the situation of the enterprise、Eliminate information asymmetry，Main media to make effective decisions。But the corporate report is not made at will，Especially for public companies or companies with public trust，The content and form of the report are always subject to the necessary supervision。Evolution of Enterprise Report，It is experiencing multiple economic events、In the context where regulatory requirements are continuously strengthened，From traditional financial reports to multiple reports coexist，Another development report to the ascendant，I have experienced a required company to disclose information from less to more、Then to fine，and the process from non -system disclosure to system disclosure。

    1 Integration report is the product of global accounting change

    After the British "1944 Company Law", the statutory preparation and audit requirements of the balance sheet of the balance sheet，Modern enterprise system also produces this。Enterprise initially only passed the balance sheet、Integration tables and cash flow sheets and other financial statements，Disclosure of corporate Bet365 lotto review financial information。Later，Financial statements are expanded to financial report，Note through financial statements、Management discussion and analysis、Disclosure of Accounting Policy、Division Information Report、profit forecast, etc.，Start injecting non -financial information in the traditional financial bet365 best casino games report。At the era of knowledge economy，Human Capital plays a key role in enterprise development。The original traditional financial report，Can't fully reflect the process of corporate value creation。At the same time，During the modernization process，Environmental pollution caused by excessive development of natural resources is also increasingly prominent。Human living environment continues to deteriorate，prompting countries around the world to start paying close attention to the economy、Society、Common and sustainable development of the ecological environment。So，Including human capital report、Environment Report、A series of independent non -financial reports, including social responsibility reports, etc.。Diversified non -financial reports，On the one hand，Due to the lack of necessary integration between various reports，Leading information flood、Repeat content。This not only aggravates the burden of corporate，It also increases the difficulty of reporting users to read and absorb useful information，thus reducing the effectiveness of the decision -making of the enterprise。Information Overload issues began to be valued。

    The global financial crisis that occurred in 2008 exposed the existence of the current corporate report system.、Information overload，Can not truly reflect the defects of corporate value creation and sustainable development capabilities and timely warning risk。Therefore，Integrating various financial and non -financial reports has become one of the important issues of global accounting reform today。In this context，The international accounting industry proposes an innovative idea of ​​preparing an enterprise & ldquo; integrated report & rdquo; (Integrated Reporting)，I hope the company's Bet365 lotto review financial information and environmental protection、Performance of social responsibility and corporate governance information effectively integrates，Common disclosure，To better comprehensively comprehensively reflect the ability of corporate value creation and sustainable development。August 2010，An international institution that is dedicated to the development of & ldquo; integrated report & rdquo; framework and preparation standards & mdash; & mdash; International Integrated Reporting Commission，IIRC) Establishment。The initiative to prepare the integration report to get the International Accounting Standards Council (IASB)、The US Financial Accounting Standards Committee (FASB) and the support of the International Securities Regulatory Commission (iOSCO) that develops and promote the financial market international regulatory standards。At the same time，The initiative also began to get a response from the practice world。At the end of January 2011，The Republic of South Africa released the world's first & ldquo; integrated report guidelines & rdquo;，More than 400 enterprises listed on the Johannesburg Stock Exchange with more than 400 companies replaced the annual report with an integration report。This makes it the first country in the world to enforce the integration report system。October 2011，International Integration Report Council selected 43 companies around the world，As a pilot enterprise as a compilation enterprise integration report。other，France also announced that companies with more than 5,000 domestic employees must submit an integration report since 2012。The above situation indicates，Enterprise Integration Report is becoming a highlight of the reform of the report system of the world's world today，It will become the trend of the future Bet365 lotto review development of enterprises，Beginning is favored by more and more countries and enterprises。

    2 Integrated report meets the requirements of sustainable development

    Financial reports in the past more reflected corporate profitability、debt repayment capacity、Cash flow capacity and other aspects of information based on financial indicators。In the context of excessive or unilateral attention，Many companies are keen to operate and expand，At the expense of destroying the environment、Waste resources are the price。Although the company's governance report has been developed one after another later、Environment Report、Social Responsibility Report、Sustainable development reports and some independent non -financial reports，But because they are mostly not required to perform forced execution，Therefore。We think，If the enterprise is required to promote the implementation of integration reports，It will greatly improve corporate environmental protection、Performance of social responsibility and strengthening corporate governance，It is conducive to promoting the sustainable development of enterprises and society。This is the height of the spirit of the 18th National Congress of the Communist Party of China。The report of the 18th National Congress of the Communist Party of China pointed out the basic direction of the establishment and implementation of my country's integration report system: & ldquo;、Environmental damage、Ecological benefits Integrated into the economic and social development evaluation system，Establish a target system that reflects the requirements of ecological civilization、Assessment method、reward and punishment mechanism。& rdquo;

    Obviously，The value of non -Bet365 lotto review financial information of central enterprises is often more important than financial information，Therefore, the integration report system for its pilot is more representative。Bet365 lotto review On the basis of obtaining pilot experience，Can gradually start a pilot in general large and medium -sized enterprises。As early as March 2012，The SASAC will strengthen social responsibility management as the focus of its special management。The report of the 18th National Congress of the Communist Party of China clearerly proposed: & ldquo; Persist in prevention、Comprehensive governance，Focus on solving the high environmental problems that damage the health of the masses，Reinforced water、Atmosphere、Soil and other pollution prevention and control。Strengthen environmental supervision，Improve the System and Environmental Damage Compensation System。& rdquo; So，The government should take practical measures，Encourage enterprises to actively participate in the pilot of the integration report of the International Integration Report Council and other organizations through various channels，Implement the scientific concept of development and the spirit of the 18th National Congress of the Communist Party of China with actual actions，Comprehensively promote the economy、Natural、Social harmonious development。

    3 Central Enterprise Become a pioneer in the integration report

    In the face of the general trend of the integration report becoming the future reform direction of enterprise reports，Formulation and implementation of the enterprise integration report system has begun to be subject to relevant government departments、The attention of theoretical and practical circles。The 43 integration report pilot enterprises selected by the above International Integrated Report Council，There is only one company in our country，and its main business is still in the Hong Kong Special Administrative Region。Developing countries such as relatively poor per capita resources like my country，Should pay more attention to the bet365 live casino games economy、Society、Comprehensive and sustainable development of the ecological environment，Should perform social responsibility in the enterprise、More strict requirements for protecting the environment and using resources。You can choose a pilot company from a state -owned large enterprise directly under the central government of my country，Gradually implement the integration report system。The current compilation enterprise integration report has become the forefront of the international accounting field、Global hotspot Question。South Africa、France、United States、Australia and other countries have successively carried out preliminary research and practice，World Fortune 500 companies such as US Power Company、Philips, Netherlands, etc. have released an integrated report。Recent，International Accounting Standards Council and the International Integrated Report Council reached an agreement，It will jointly formulate a financial report、Company governance、Integrated report framework for management comments and sustainable development reports。Therefore，my country should pay close attention to the latest world trend of corporate reporting system reform。In the formulation of the international integration report framework，According to my country's current status in global economic development，my country's government and enterprises should not only be used as followers，should actively participate in the formulation and implementation process of the rules，and make contributions from China for the international development of the integration report。

    (Author Unit: School of Accounting, Zhejiang University of Finance and Economics)