传统企业报告体系因信息超载、未能反映企业可持续发展能力而饱受诟病。整合现有财务与非财务报告,提高企业报告的决策有用性,已成为后金融危机时代全球企业会计改革的重要方向。一、开展实施企业整合报告前期准备工作(一)构建整合报告内容框架整合报告框架的核心是企业的商业模式以及企业如何创造并维持自身价值。而商业模式本身,也经常被视为一种创造 Traditional enterprise reporting system due to information overload, failed to reflect the ability of sustainable development of enterprises suffered from criticism. The integration of existing financial and non-financial reports to enhance the usefulness of corporate reporting decisions has become an important direction for global corporate accounting reform in the post-financial crisis era. First, to carry out the preparatory work for the implementation of enterprise consolidation report (a) the construction of integrated reporting content framework The core of the integrated reporting framework is the business model and how companies create and maintain their own value. The business model itself is often seen as a creation