论企业财务报告成本的控制

论企业财务报告成本的控制
      
摘要：传统上以资本和技能为主要生产要素的工业经济正逐渐被以智力成果和无形资产为第1生产要素的知识经济所取代。知识经济的来临带来了会计理论和会计实践的重大变革，从而也对传统的财务报告提出了新的要求。这就要求企业披露更全面，高质量的财务报告，并且非财务信息的披露也同等重要。但是企业财务报告的编制是需要成本的，多年来，我们的结论是真实发生的编制财务报告成本通常是经营者唯1的关注焦点。但是，目光短浅的经营者忽略了另外1个成本因素，他们没有注意到财务报告成本与资本市场之间的关系，然而这种关系对企业来说是很重要的。文章首先对财务报告成本研究的背景和理论依据进行分析。其次，从作业成本的角度出发，对影响财务报告成本的因素进行了浅显的论述。然后，文章提出了财务报告成本的控制方法。最后，结合案例分析，阐述财务报告成本研究的理论和实践意义，并形成自己的见解。

关键词：财务报告成本；作业成本；资本市场

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.

Key words: financial reporting cost; activity cost; capital market