會(huì)計(jì)類英文參考文獻(xiàn)

1、會(huì)計(jì)類英文參考文獻(xiàn)TheOptimizationMethodofFinancialStatementsBasedonAccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandards(IFRS)wasfundamentallyflawedbyfairvalueaccountingandasset-impairmentaccounting.Acco

2、rdingtolegaltheoryandaccountingtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattributeaccountingsystemshouldbereplacedbyasegregatedsystemwithhistoricalcostandfairvaluebeingkeptstrictlyapartinfinancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancet

3、hereliabilityandusefulnessoffinancialstatements.INTRODUCTIONBasedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsin2006takingtheInternationalFinancialReportingStandards(hereinafterreferredtoas“thdnternationalStandards”forreference.TheEnterpris

4、eAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjectively.Theobjectiveofaccountingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedtheoryforreference,butalsoaccordwiththene

5、edsofChinassocialistmarketeconomyconstruction.OnthebasisofathoroughevaluationoftheachievementsandlimitationsofInternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.II. OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:PARALLELINGLISTING

6、OFLEGALFACTSANDFINANCIALEXPECTATIONAsanimportantmanagementactivity,accountingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Optimizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemandsofthef

7、inancialstatementsinbothmacroandmicrolevelintoaccount.Whydocompaniesneedtopreparefinancialstatements?Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?Thosequestionsarebasicissuesweshouldconsiderontheoptimizationoffinancialstatements.Fromtheperspectiveofpublicinterests,reliabilityandle

8、galevidencearerequiredasqualitativecharacters,whichistheoriginofthetraditionalhistoricalcostaccounting.Fromtheperspectiveofprivateinterest,securityinvestorsandfinancialregulatoryauthoritieshopethatfinancialstatementsreflectchangesofmarketpricestimelyrecordingobjectivemarketconditions.Thisistheorigin

9、offairvalueaccounting.Whetheronesetoffinancialstatementscanbecompatiblewiththesetwodifferentviewsandbalancethepublicinterestandprivateinterest?Tosolvethisproblem,wedesignanewbalancesheetandanincomestatement.From1992to2006,alotofnewideasandnewperspectivesareintroducedintoChinasaccountingpracticesfrom

10、internationalaccountingstandardsinagradualmannerduringtheaccountingreforminChina.TheseideasandperspectivesenrichedtheunderstandingofthefinancialstatementsinChina.Theseachievementsdeserveourfullassessmentandshouldbefullyaffirmed.However,academiaandstandard-settersarealsoawarethatInternationalStandard

11、sarestillintheprocessofdeveloping.Thepurposeofproposingnewformatsoffinancialstatementsinthispaperistopushforwardtheaccountingreformintoadeeperlevelonthebasisofinternationalconvergence.III. THEPRACTICABILITYOFIMPROVINGTHEFINANCIALSTATEMENTSSYSTEMWhetherthefinancialstatementsareabletomaintaintheirstab

12、ility?Itisnecessarytomobilizetheinitiativesofbothsupply-sideanddemand-sideatthesametime.Weshouldconsiderwhetherfinancialstatementscouldmeetthedemandsofthemacro-economicregulationandbusinessadministration,andwhethertheyarepopularwithmillionsofaccountants.Accountantsareresponsibleforpreparingfinancial

13、statementsandauditorsareresponsibleforauditing.Theywillbenefitfromtheimplementationofthenewfinancialstatements.Firstly,fortheaccountants,undertheisolateddesignofhistoricalcostaccountingandfairvalueaccounting,theirdailyaccountingpracticeisgreatlysimplified.Accountingprocesswillnotneedassetsimpairment

14、andfairvalueanylonger.Accountingbookswillnotrecordimpairmentandappreciationofassetsanylonger,forthehistoricalcostaccountingiscomprehensivelyimplemented.Fairvalueinformationwillberecordedinaccordancewithassessmentonlyatthebalancesheetdateandonlyintheannualfinancialstatements.Historicalcostaccountingi

15、smorelikelytoberecognizedbythetaxauthorities,whichsavesheavyworkloadofthetaxadjustment.Accountantswillnotneedtocalculatethedeferredincometaxexpenseanylonger,andtheprofit-after-taxinthesolidlinetableisacknowledgedbytheCompanyLaw,whichsolvestheproblemofdeterminingtheprofitavailablefordistribution.Acco

16、untantsdonotneedtorecordthefairvalueinformationneededbysecurityinvestorsintheaccountingbooks;instead,theyonlyneedtolistthefairvalueinformationatthebalancesheetdate.Inaddition,sincethedatainthesolidlinetablehaslegalcredibility,sothelegalrisksofaccountantscanbewellcontrolled.Secondly,thearbitrarinesso

17、ftheaccountingprocesswillbereduced,andtheauditorsreviewprocesswillbegreatlysimplified.Theindependentauditorswillnothavetobeartheconsiderablelegalriskforthedotted-linetabletheyaudit,becausetheriskoffairvalueinformationhasbeenpromptedasnotsupportedbylegalevidences.Accountantsandauditorscanquicklyadapt

18、tothisfinancialstatementssystem,withouttheneedoftraining.Inthisway,theycansavealotoftimetohelpcompaniestoimprovemanagementefficiency.Surveysshowthattheabovedesignoffinancialstatementsispopularwithaccountantsandauditors.Sincetheworkloadsofaccountingandauditinghavebeensubstantiallyreduced,therefore,th

19、etotalexpensesforauditingandevaluationwillnotexceedcurrentlevelaswell.Inshort,fromtheperspectivesofbothsupply-sideanddemand-side,theimprovedfinancialstatementsareexpectedtoenhancetheusefulnessoffinancialstatements,withoutincreasetheburdenofthesupply-side.IV. CONCLUSIONSANDPOLICYRECOMMENDATIONSThecur

20、rentruleofmixedpresentationoffairvaluedataandhistoricalcostdatacouldbeimproved.Thecoreconceptoffairvalueistomakefinancialstatementsreflectthefairvalueofassetsandliabilities,sothatwecansubtractthefairvalueofliabilitiesfromassetstoobtainthenetfairvalue.However,thecurrentInternationalStandardsdonotimpl

21、ementthisconcept,buttrytopartlytransformthehistoricalcostaccounting,whichleadstomixedusingofimpairmentaccountingandfairvalueaccounting.Chinasaccountingacademicresearchhasfollowedupstepbystepsince1980s,andnowhasalreadyintroducedamixed-attributesmodelintocorporatefinancialstatements.Bydistinguishingle

22、galfactsfromfinancialexpectations,wecanbalancepublicinterestsandprivateinterestsandcanredesignthefinancialstatementssystemwithenhancingmanagementefficiencyandimplementinghigher-levellawsasmainobjective.Bypresentingfairvalueandhistoricalcostinonesetoffinancialstatementsatthesametime,thestatementswill

23、notonlymeettheneedsofkeepingbooksaccordingtodomesticlaws,butalsomeetthedemandfromfinancialregulatoryauthoritiesandsecurityinvestorsWehopethatpractitionersandtheoristsofferadvicesandsuggestionsontheproblemofimprovingthefinancialstatementstobuildafinancialstatementssystemwhichnotonlymeetsthedomesticne

24、eds,butalsoconvergeswiththeInternationalStandards.基于會(huì)計(jì)管理理論的財(cái)務(wù)報(bào)表的優(yōu)化方法摘要本文提供了一個(gè)方法，以提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。國際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）的根本缺陷是公平價(jià)值核算和資產(chǎn)減值核算。根據(jù)法律理論和會(huì)計(jì)理論，會(huì)計(jì)數(shù)據(jù)必須具有作為其源文件的法律證據(jù)。傳統(tǒng)的“混合屬性的”會(huì)計(jì)制度應(yīng)改為一個(gè)“獨(dú)立”的歷史成本和公允價(jià)值被嚴(yán)格分開的財(cái)務(wù)報(bào)表系統(tǒng)。本文建議的優(yōu)化方法將大大提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。一、引言根據(jù)國際會(huì)計(jì)銜接辦法，財(cái)政部發(fā)布 2006 年企業(yè)會(huì)計(jì)標(biāo)準(zhǔn)的情況，以供參考國際財(cái)務(wù)報(bào)告準(zhǔn)則（以下簡稱國際標(biāo)準(zhǔn)）。在企業(yè)會(huì)計(jì)

25、準(zhǔn)則公平價(jià)值核算成功擴(kuò)展的意義上，會(huì)計(jì)核算應(yīng)當(dāng)客觀地反映市場價(jià)值。會(huì)計(jì)改革的目標(biāo)是建立會(huì)計(jì)后續(xù)的理論與方法，使用國際先進(jìn)理論的借鑒不僅是必要的，也符合我國社會(huì)主義市場經(jīng)濟(jì)建設(shè)的需要。在已獲得的成果和國際標(biāo)準(zhǔn)的局限性進(jìn)行全面評(píng)估的基礎(chǔ)上，提出了一種立場，以深化會(huì)計(jì)改革和加強(qiáng)會(huì)計(jì)法規(guī)的穩(wěn)定性。二、優(yōu)化系統(tǒng)的財(cái)務(wù)報(bào)表：法律事實(shí)與財(cái)務(wù)展望并聯(lián)上市作為一種重要的管理活動(dòng)，會(huì)計(jì)上應(yīng)根據(jù)分類統(tǒng)計(jì)信息系統(tǒng)的使用，全心全意為微觀經(jīng)濟(jì)管理，并在同一時(shí)間宏觀調(diào)控。財(cái)務(wù)報(bào)表的系統(tǒng)優(yōu)化應(yīng)盡量使自己考慮宏觀和微觀層面的財(cái)務(wù)報(bào)表的要求的所有方面。為什么企業(yè)需要編制財(cái)務(wù)報(bào)表？誰的要求應(yīng)該考慮編制在財(cái)務(wù)報(bào)表內(nèi)？這些問題是基本問

26、題，我們應(yīng)該考慮對(duì)財(cái)務(wù)報(bào)表的優(yōu)化。從法律的角度考察“公共利益”、可靠性和法定證據(jù)中需要定性的特點(diǎn)，是傳統(tǒng)的“歷史成本會(huì)計(jì)”的由來。從“私人利益”來看，證券投資者和金融監(jiān)管當(dāng)局希望財(cái)務(wù)報(bào)表反映市場價(jià)格，及時(shí)記錄“客觀”的市場條件的變化。這是“公平價(jià)值會(huì)計(jì)”的由來。一套財(cái)務(wù)報(bào)表是否能夠匹配這兩種不同的觀點(diǎn)和平衡公共利益與私人利益？為了解決這個(gè)問題，我們?cè)O(shè)計(jì)了一個(gè)新的資產(chǎn)負(fù)債表和損益表從 1992 年到 2006 年，大量的新思路、新觀點(diǎn)被引進(jìn)到中國的會(huì)計(jì)實(shí)踐,國際會(huì)計(jì)準(zhǔn)則在中國的會(huì)計(jì)改革中漸變。 這些思想和觀點(diǎn)豐富了對(duì)中國的財(cái)務(wù)報(bào)表的理解。 這些成就值得我們充分評(píng)估，并應(yīng)予以充分肯定。然而，學(xué)術(shù)界和標(biāo)準(zhǔn)制定者也知道，國際標(biāo)準(zhǔn)仍然在發(fā)展中。文中提出的財(cái)務(wù)報(bào)表會(huì)計(jì)改革新格式的目的，是推進(jìn)到一個(gè)關(guān)于國際趨同的更深層次的基礎(chǔ)上。三、提高系統(tǒng)財(cái)務(wù)報(bào)表的實(shí)用性財(cái)務(wù)報(bào)表是否能夠保持其穩(wěn)定性呢？在同一時(shí)間要?jiǎng)訂T供應(yīng)方和需求方的積極性。我們應(yīng)該考慮是否能滿足財(cái)務(wù)報(bào)表的宏觀經(jīng)濟(jì)調(diào)控和企業(yè)管理的要求，并且是否受數(shù)以百萬計(jì)的會(huì)計(jì)師的歡迎。會(huì)計(jì)師負(fù)責(zé)編制財(cái)務(wù)報(bào)表，審核員負(fù)責(zé)審核工作。他們將受益于新的財(cái)務(wù)報(bào)表的執(zhí)行情況。首先，對(duì)于會(huì)計(jì)師來說，在這個(gè)孤立的歷史成本會(huì)計(jì)和公允價(jià)值會(huì)計(jì)的設(shè)計(jì)下，他們的日常核算的做法大大簡化。會(huì)計(jì)處理將不再需要資產(chǎn)減值準(zhǔn)備和公允價(jià)值了。會(huì)計(jì)賬簿記錄減