1. Benefits and risks brought by derivative financial instruments
The financial analysis report should disclose the risks that derivative financial instruments such as futures and options may cause drastic changes to the future financial position and profitability of the enterprise, and clarify the rights and obligations of all stakeholders, otherwise it is likely to lead to mistakes in investment and credit decisions by users of financial reports.
2. Human resource information
To solve the problem of human resource information disclosure, we should not only study the methods and theories of human resource measurement, but also involve the confirmation of human capital and the distribution of benefits arising therefrom. Although it is difficult, it cannot be ignored.
3. Dilution of shareholders' equity
As a result of financial innovation, there are more and more types of property rights trading securities, and the source of shareholders' economic benefits is more reflected in the market price difference of stocks. The book value of listed companies' stocks often differs greatly from the market value of stocks, which provides the company operators with the opportunity to increase profits through equity exchange.
Only by paying attention to the disclosure of diluted information of shareholders' rights and interests can we better protect the legitimate rights and interests of stakeholders.
4. Comprehensive income of enterprises
For the following two reasons, enterprises should focus on the disclosure of comprehensive income:
First, some enterprises in China, especially the old enterprises, have great differences between the actual value of assets held and the value of assets in accounting books. This difference is the expected profit and loss. Revealing it can reflect the income of enterprises more comprehensively and truly, which is beneficial to the decision-making of investors and lenders.
Second, it can effectively curb enterprises to manipulate profits or whitewash performance.
5. Forecast of the company's future value
It is necessary to disclose as much information as possible about the enterprise's future value prediction, such as the enterprise's investment, material cost fluctuation, product market share, new product development and other aspects of the enterprise's internal conditions and external environment information, so as to provide useful information services for financial report users to predict the enterprise's future value trend.
6, the enterprise's contribution to society
First, the dominant position of monetary capital is relatively weakened, and the contribution ratio of human and intellectual capital is increasing day by day. Financial reports should serve the users of this information.
Second, the development trend of political and economic democratization requires that the contribution and distribution of enterprises to society be announced to the dominators of monetary capital.
Third, publishing the true contribution of enterprises to society is conducive to coordinating the relations between all parties, thus having a positive impact on solving the contradiction of interest distribution and increasing the resultant force of interest creation.
Fourth, the government management department understands the real contribution of enterprises to society, which is helpful to scientifically formulate macro-control measures and promote economic development.
7, the impact of the environment on enterprises
Mainly manifested in the following two aspects: first, the impact of the environment itself on the survival and development of enterprises; The second is the influence of social changes caused by the environment on the survival and development of enterprises. If an enterprise cannot continue to operate under the influence of the environment, then the accounting information based on continuous operation is meaningless.
Moreover, understanding the information that affects the development of enterprises due to environmental factors, such as pollution control costs, liabilities, asset depreciation and other environmental risk losses, can provide a basis for creditors, investors and managers to make correct decisions.