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Implementation and Application of the Comprehensive Report

Chenchen Fan

Abstract


This paper introduces the implementation of the comprehensive report in China, elaborated the reasons for the enterprise comprehensive report and advantages, and this example of Chinese enterprises and government development of comprehensive report to face late start, audit risk regulation risk increase give some feasible Suggestions, namely with other countries learning experience, independent audit comprehensive report.


Keywords


Comprehensive Report; Implementation; Propose

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References


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Wang GL, Liu ZY. Comparative study of comprehensive reporting with financial reporting and social responsibility reporting [J]. Friends of the Accounting, 2014 (24): 9-12.

Qiu S. The international development of the comprehensive report and its practical enlightenment for China [J]. Times Finance, 2018 (14): 12-13 + 16.




DOI: http://dx.doi.org/10.18686/mmf.v6i8.7870

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