基于大数据的企业“第四张报表”:理论分析、数据实现与研究机会  

The“Fourth Statement”of enterprises driven by big data:Theoretical analysis,data realization,and research opportunities

作　　者：陈信元[1] 何贤杰[1] 邹汝康 韩松乔[3] CHEN Xin-yuan;HE Xian-jie;ZOU Ru-kang;HAN Song-qiao(Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China;School of Accountancy,Shanghai University of Finance Business and Economics,Shanghai 200433,China;School of Information Management and Engineering,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学会计与财务研究院,上海200433 [2]上海财经大学会计学院,上海200433 [3]上海财经大学信息管理与工程学院,上海200433

出　　处：《管理科学学报》2023年第5期23-52,共30页Journal of Management Sciences in China

基　　金：国家自然科学基金资助项目(92146004,91746117,71632006,72072107);上海市教育发展基金会和上海市教育委员会“曙光计划”资助项目(17SG34)。

摘　　要：财务报表作为企业财务状况、经营成果和现金流量的结构性表达,为信息使用者提供了披露形式规范、具有较强可验证性与可比性的企业信息,在公司估值、契约设立履行以及资本市场监管中发挥了至关重要的作用.但是,随着大数据时代的到来,严格的信息审核、会计准则要求以及披露形式和频率的限制,导致三张财务报表在信息的完整性和及时性上遇到了极大的挑战.本文立足于会计信息的估值功能和契约功能,提出企业“第四张报表”的要素内容以及数据实现的技术和方法.在此基础上,进一步提出“第四张报表”在企业估值、契约以及监管等方面的潜在应用价值以及未来的研究机会.An enterprise's financial statements provide investors with highly verifiable and comparable information about its financial position,operating results,and cash flows.This information plays an important role in company valuation,contract formation,and capital market supervision.The advent of big data,however,has presented many challenges for traditional financial statements in terms of integrity and timeliness due to strict reviews of information,requirements of accounting standards,and restrictions on the form and frequency of disclosures.Based on the valuation function and contract function of accounting information,this paper proposes the elements of the“Fourth Statement”,as well as the methods for the realization of the“Fourth Statement”.Then,this paper further proposes the potential application scenario of the“Fourth Statement”in company valuation,contract signing,and capital market supervision.

关 键 词：大数据 第四张报表 数据实现 应用场景 

分 类 号：F231.5[经济管理—会计学]