The Research On Financial And Accounting Report Mode Based On Stakeholders

Financial accounting report is generated after the confirmation of the accounting information, measurement and recording, which is the final product of the process of accounting and whose quality can not only affect the value of the accounting reports, but also impact deeply on the decision-making of stakeholders. However, with the complexity of the economic and business, the demanding of accounting report become increasingly. For instance, it is requested not only to meet the need of the decision makers but to provide decision-useful and timely accounting information. Therefore, to improve timeliness of accounting information and usefulness of decision became an urgent problem in the financial report. Meanwhile, the development of accounting theory and XBRL computer network technology provide an opportunity to resolve the problem of financial reports.In this paper, the goal of financial reporting and accounting reports and the characteristics of information quality as the starting point. The Defects and shortcomings of general-purpose financial reports mode are found. Furthermore, the idea of establishing stakeholder-based financial reporting model is proposed based on learning the improvement of the financial and accounting reporting model which researched by domestic and foreign scholars. Provide information on demand according to the demand motivation of stakeholders to improve the decision usefulness of information is the fundamental aim of constructing new financial report mode. Therefore, we analyze the motivations of the stakeholders. Based on the idea that the different motivations of different stakeholders, leading to different requirements for the quality of accounting information and accounting information demand, then to confirm the stakeholders demand information and research the measurement attributes of this information,At the end of the paper, we analyze the defects of new financial reporting model. The results show that the new financial reporting model can improve the decision usefulness of accounting information, but might have an impact on the comparability of accounting information, at the same time, the combination of different measurement attributes may result in the accounting value of information chaos. And some recommendations about future studies in view of the limitations in the process of research which are hoped to provide a new train of thought for the enterprise financial report mode study.