財(cái)務(wù)報(bào)告未來的發(fā)展理論分析

（一）建立和完善相關(guān)、可靠的三重底線報(bào)告指標(biāo)體系。三重底線報(bào)告對(duì)社會(huì)和環(huán)境業(yè)績(jī)實(shí)施戰(zhàn)略管理的一個(gè)必要條件是增強(qiáng)這些指標(biāo)的可視性，而具體的指標(biāo)體系應(yīng)基于了解利益相關(guān)者信息需求的基礎(chǔ)上進(jìn)行設(shè)定。首先確定邊界；其次識(shí)別主要的利益相關(guān)者，再次是確定和選取指標(biāo)，過多的指標(biāo)體系將會(huì)導(dǎo)致信息超載，過少的指標(biāo)體系又會(huì)影響信息含量；最后是分析政府的政策、程序和項(xiàng)目預(yù)期帶來的各種影響。指標(biāo)體系應(yīng)以定量化指標(biāo)為主，定性化指標(biāo)為輔，以增強(qiáng)橫向及縱向的可比性。(a)toestablishandperfectthetriplebottomlinereportingofrelevantandreliableindexsystem.Triplebottomlinereporttoimplementstrategicmanagementforsocialandenvironmentalperformanceofanecessaryconditionistoenhancetheindicatorsofvisibility,andspecificindexsystemshouldbebasedonunderstandingofstakeholderonthebasisoftheinformationrequirementsset.Firstofall,determinetheboundary;Secondlytoidentifythemainstakeholders,andonceagainisdetermineandselectionindex,indexsystemwillresultininformationoverloadtoomuch,toolittleoftheindexsystemandwillaffecttheinformationcontent;Thelastistoanalyzethegovernment'spolicies,proceduresandtheprojectisexpectedtobringvariousinfluence.Indicatorsystemshouldbemainlyonquantitativeindicatorsandqualitativeindicatorsiscomplementary,toincreasecomparabilityofhorizontalandvertical.（二）建立三重底線報(bào)告強(qiáng)制性披露機(jī)制。必須在政府會(huì)計(jì)準(zhǔn)則體系中提供相應(yīng)的指南，幫助編制者編制三重底線報(bào)告，同時(shí)在國(guó)家法律法規(guī)中增加對(duì)三重底線披露的相關(guān)條款，通過強(qiáng)制性同構(gòu)，在政府對(duì)外公布的年度報(bào)告中披露經(jīng)濟(jì)、社會(huì)和環(huán)境信息，避免政府在信息披露內(nèi)容上的過多的自由裁量權(quán)，進(jìn)一步解脫政府的受托責(zé)任。(2)establishatriplebottomlinereportingmandatorydisclosuremechanism.Mustbeinthegovernmentaccountingsystemtoprovidethecorrespondingguidelines,tohelptheestablishmenttriplebottomlinereport,atthesametimeincreaseinthenationallawsandregulationstothetriplebottomlinetodisclosethetermsof,throughcompulsoryisomorphism,thegovernmentannouncedtheannualreportdisclosureofeconomic,socialandenvironmentalinformation,avoidthegovernmentinformationdisclosurecontenttoomuchdiscretion,furtherthegovernment'sfiduciaryresponsibilitytoescape.（三）發(fā)展可持續(xù)發(fā)展的平衡計(jì)分卡。平衡計(jì)分卡最早由Kaplan和Nortan于1992年提出，主要從財(cái)務(wù)、顧客、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與成長(zhǎng)四個(gè)維度評(píng)價(jià)主體。通過平衡計(jì)分卡可以將政府戰(zhàn)略與政府的可持續(xù)發(fā)展問題進(jìn)行有機(jī)整合，強(qiáng)調(diào)環(huán)境—戰(zhàn)略—組織之間的適應(yīng)性，從而使戰(zhàn)略目標(biāo)轉(zhuǎn)化為可實(shí)現(xiàn)的目標(biāo)，從而促使政府在決策時(shí)充分考慮環(huán)境和社會(huì)問題。(3)thedevelopmentofthesustainabledevelopmentofthebalancedscorecard.ThebalancedscorecardbyKaplanandNortanasearlyasin1992,mainlyfromthefinancial,customer,internalbusinessprocesses,learningandgrowthfourdimensionsevaluationmainbody.Throughthebalancedscorecardcanbestrategicandgovernmentgovernmenttoorganicintegrationofsustainabledevelopmentissues,emphasisontheadaptabilitybetweenenvironment,strategy,organization,makingstrategicobjectivesintoachievablegoals,promptingthegovernmentindecision-makingfullyawareoftheenvironmentalandsocialissues.（四）權(quán)衡三重底線報(bào)告的成本效益。政府信息的披露程度，取決于披露的成本和收益。這里的成本包括政府在收集、整理、披露信息時(shí)所付出的代價(jià)，包括信息的制度成本、處理成本、審計(jì)成本以及不可計(jì)量成本等。政府財(cái)務(wù)信息供應(yīng)的收益或披露的收益，包括對(duì)社會(huì)政治、經(jīng)濟(jì)以及政府本身的正面影響和積極效應(yīng)。政府目標(biāo)選擇的多元性決定了采取三重底線報(bào)告需要政府付出高昂的成本，因此披露三重底線報(bào)告必須進(jìn)行成本效益分析。Weighthetriplebottomlinereporting(4)ofthecost-effectiveness.Thegovernmentinformationdisclosure,dependsonthecostsandbenefitsofdisclosure.Thecostsincludethegovernmentinformationdisclosureinthecollection,sorting,theprice,includingtheinformationofsystemcost,processingcost,auditcostandnon-quantifiable,cost,etc.Yieldsonthegovernmentfinanceinformationsupplygainsordisclosure,includingthepolitical,economic,andsocialpositiveinfluenceandthepositiveeffectofthegovernmentitself.Governmenttargetselectiondeterminesthediversityoftriplebottomlinereportingneedsthegovernmenttopayahighcost,sothedisclosureofthetriplebottomlinereportingcost-benefitanalysismustbeconducted.（五）完善政府報(bào)告的附注。由于政府受托責(zé)任的多重性和梯度性，決定了傳統(tǒng)的報(bào)告體系很難滿足信息使用者的信息需求，需要通過報(bào)表附注加以說明。此外由于三重底線很多指標(biāo)難以通過直接的價(jià)值量化指標(biāo)去量化，有些指標(biāo)甚至難以量化，只能通過定性化的指標(biāo)去描述。這就需要進(jìn)一步豐富政府報(bào)告信息的附注，使政府的信息易于被利益相關(guān)者所理解和運(yùn)用。Note(5)perfectthegovernmentreport.DuetothemultiplicityofgovernmentaccountabilityandTiDuXing,decidedthetraditionalreportsystemishardtosatisfytheinformationneedsofusers,needthroughthenotestothe.Inadditionduetothevalueofthetriplebottomlinemanyindicatorsisdifficulttothroughdirectquantitativeindicatorstoquantify,someindicatorsisdifficulttoquantify,evenonlybyqualitativeindicatorstodescribe.Thisneedsfurtherenrichnotereportsinformationbythegovernment,thegovernmentinformationisunderstoodbythestakeholdersandtouseeasily.（六）建立三重底線報(bào)告的簽證制度。要真正解脫政府的受托責(zé)任，實(shí)現(xiàn)可持續(xù)發(fā)展，數(shù)據(jù)來源的可靠性和相關(guān)性顯得十分重要。因此必須建立三重底線報(bào)告的簽證制度，通過獨(dú)立的第三方對(duì)三重底線報(bào)告實(shí)行簽證，確保政府披露信息的嚴(yán)謹(jǐn)性和可靠性，樹立社會(huì)公眾對(duì)三重底線報(bào)告的信心。由于三重底線報(bào)告在政府領(lǐng)域還屬于新生事物，因此可以采取由易而難，分步實(shí)施的方式，在開始試行初期，可暫緩進(jìn)行簽證，當(dāng)整體框架成熟到一定時(shí)期，再進(jìn)行簽證。(6)establishatriplebottomlinereportingvisasystem.Totrulyfreethegovernment'sfiduciaryresponsibility,sustainabledevelopment,thereliabilityofthedatasourceandcorrelationisveryimportant.Visasoitisnecessarytoestablishthetriplebottomlinereportingsystem,byanindependentthirdpartyforthetriplebottomlinereportingvisa,ensurerigourandreliabilityofthegovernmentinformationdisclosure,establishingthesocialpublicconfidenceinthetriplebottomlinereporting.Duetothetriplebottomlinereportingingovernmentareasalsobelongstonewthings,soyoucantakefromeasytodifficult,stepbystepimplementationoftheway,intheearlystarttrialcandelayforavisa,whenmatureoverallframeworktoaperiodoftime,andthentovisa.（七）建立三重底線報(bào)告與政府戰(zhàn)略和目標(biāo)之間的聯(lián)系。三重底線報(bào)告是驅(qū)動(dòng)政府戰(zhàn)略目標(biāo)實(shí)現(xiàn)的重要手段，必須在三重底線報(bào)告和政府預(yù)算之間建立起一種清晰關(guān)系，將經(jīng)濟(jì)、環(huán)境和社會(huì)目標(biāo)整合到政府的目標(biāo)和日?；顒?dòng)中。在政府預(yù)算安排時(shí)就必須考慮所需要達(dá)到的經(jīng)濟(jì)、社會(huì)和環(huán)境方面的指標(biāo)，同時(shí)三重底線報(bào)告又是對(duì)政府預(yù)算決策和政策選擇的基礎(chǔ)，通過預(yù)算資源配置和三重底線報(bào)告，使政府的資源使用更為有效和透明，同時(shí)根據(jù)三重底線反映的結(jié)果，對(duì)政府的戰(zhàn)略目標(biāo)和政府治理進(jìn)行修正。^(7)establishatriplebottomlinereportandgovernmentandtheconnectionbetweenthestrategyandgoals.Triplebottomlinereportingisanimportantmeansofgovernmentstrategictargettorealize,mustinthetriplebottomlinereportingandestablis