Construction Of Income Statement Based On Stakeholder Perspective

As financial industry upgrading,the Internet,knowledge economy and the continuous development of emerging economies,the enterprise organization form and the rights and interests capital began to present diversity,monetary capital in the enterprise competition is no longer a decisive resources,enterprise human capital and material capital in existence in the two-way entrusted agency relationship,accordingly,to expand the potential users of accounting information category,it puts forward new requirements to the enterprise financial report.As an important part of the financial report of an enterprise,the income statement mainly reflects the operating results of the enterprise in a certain period of time.The current profit statement focuses on the total profit and emphasizes the net profit indicators that shareholders can use for distribution.With the change of the economic environment and the development of capital markets,expanding stakeholders related to enterprise category,accounting objectives by the fiduciary duty concept also gradually shift to protect stakeholders view,which information on the income statement in the broader stakeholder requirements put forward new requirements.However,there are still defects and deficiencies in the current income statement,so it is necessary to construct the income statement from the perspective of stakeholders.The specific research ideas of this paper are as follows: first,it proposes why to build the income statement based on the perspective of stakeholders,i.e.the research background and research significance of this paper.Then,it summarizes and comments on the existing research on the defects and reform of the income statement,and points out the main research direction,relevant results and existing deficiencies of the income statement at present.Next,by comparing the theoretical basis of the current income statement,and based on the theory of stakeholder perspective of theincome statement,the principal-agent theory and stakeholder theory,highlights the profit of building on other stakeholders except shareholder earnings,etc.Further,in this paper,the main body part,to determine the content of the stakeholder perspective of the income statement,framework,elements and measurement attributes,design financial indicators for the construction of the income statement analysis,concrete is divided into the following several aspects: first,to build the new profit goal and motivation;Secondly,based on the specific contents of the income statement from the perspective of stakeholders;Thirdly,the basic framework and reporting level of the income statement are established to determine the basic contents and measurement attributes of each element.Fourth,the financial indicators are designed to conduct financial analysis on them,illustrating their advantages in analyzing employee contribution and incentive effectiveness.Again,choose Huayi brothers company nearly three years of income statement,the case studies based on stakeholders under the perspective of the income statement,test its feasibility and plasticity,summarizes their limitations and disadvantages at the same time.Finally,the conclusions and future prospects of this paper are summarized,and the future development direction of this study is summarized based on the income statement from the perspective of stakeholders.Main innovation point of this article is: first,the economics view of income distribution theory applies to the income statement in the study,puts forward other than shareholders should be with its stakeholders into the elements of property involved in the income distribution of enterprises,and in the income statement presentation interested parties in the distribution of earnings.Second,clarify the order in which all stakeholders participate in the income distribution of enterprises,and emphasize the differences in the profit indicators concerned by all stakeholders and the basis of participation distribution.This paper is devoted to constructing the income statement from the perspective of stakeholders,so as to increase the relevant information of all stakeholders and enhance the comparability and practicability of the income statement.Stressed that in addition to the shareholders of other stakeholders of the elements of enterprise investment,the quantitative distribution of interested parties to participate in the enterprise,at the same time of enriching the connotation of the income statementinformation,simplify the process of financial analysis,decision analysis,for the enterprise strategic analysis and provide reference for operation and management idea.