論會計環(huán)境對會計確認與計量的影響(英文版)

ContentsAbstractIIntroductionEfficient Accounting Systems1Chapter 1 Accounting 11.1 The decision of accounting 21.2 The functions of accounting4Chapter 2 Accounting environment72.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system92.2 Accounting assumed reveals close link between accounting and its interdependent external environment102.3Accounting standards disclose the request of accounting environment to accounting information13Chapter 3 Accounting system15Conclusion30References31Thanks32Efficient Accounting SystemsThe existence and development of everything are under certain environmental conditions. Accounting, as one of the most important practice of human activities is not a cases outside. Accounting environment have the base sense for the smooth conduct of the activities of accounting, while various accounting environmental factors will have isolated impact on total activity of the accounting system. The study of the structure of the accounting environment system and the relations between the various elements in this system made us to be much more realistic in this area of accounting theory and practice, to build a harmonious Environmental System for clear direction, so as to promote the accounting cause of sustainable development.Chapter 1 Accounting1.1 The decision of accounting Accounting is one of the fastest growing fields in the modern business world. Every new shore, school, restaurant, or filling station indeed, any new enterprise of any kind increases the demand for accountants. Consequently, the demand for accountants is generally much greater than the supply. Government official often have a legal background: similarly, the men and women in management often have a background in accounting. They are usually familiar with the methodology of finance and fundamentals of fiscal and business administration. Todays accountants are as diverse as their job assignments. Accountants may be male or female, outgoing or conservative, but they are all analytical. They may have backgrounds in art history or computer programming. They come from every ethnic and cultural background.The accounting backgrounds can open doors to most lines of business. In short, accounting deals with all facets of an organization purchasing, manufacturing, marketing, and distribution. This is why accounting provides such an excellent basis for business experience. Accounting is an information system necessitated by the great complexity of modern business.1.2 The functions of accountingOne of the most important functions of accounting is to accumulate and report financial information that shows an organizations financial position and the results of its operations to its interested users. These users include managers, stockholders, banks and other creditors, governmental agencies, investment advisors, and the general public. For example, stockholders must have an organizations financial information in order to measure its managements performance and to evaluate their own holdings. Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds. Potential investors need financial data in order to compare prospective investments. Also many laws require that extensive financial information be reported to the various levels of government. Businesses usually publish such reports at least annually. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “generally accepted accounting principles” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. The subdivision of the accounting process that produces these external reports is referred to as financial accounting.Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organizations internal decision-making, which relates to planning, control, and evaluation within an organization. For example, budgets are prepared under the directions of a companys controller on an annual basis and express the desires and goals of the companys management. A performance report is supplied to help a manager focus his attention on problems or opportunities that might otherwise go unnoticed. Furthermore, cost-benefit data will be needed by a companys management in deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain its market shares. The process of generating and analyzing such accounting information for internal decision making is often referred to as managerial accounting and the related information reports being prepared are called internal management reports. As contrasted with financial accounting, a management accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles.Chapter 2 Accounting environmentThe growth of organizations, changes in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, governmental and not for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. For example, tax accounting encompasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action. Governmental and not-for-profit accounting specializes in recording and reporting the transactions of various governmental units and other not-for-profit organizations. International accounting is concerned with the special problems associated with the international trade of multinational business organizations. All forms of accounting, in the end, provide information to the related users and help them make decisions. Accountant the environment has, the development closely with accountant related, and decided that accountant the thought that the accounting theory, accountant organize, accountant the legal system as well as the accountancy level of development historic condition and the particular case.Studies accountant the environment the influence which develops to accountant, should take accountant the goal, accountant suppose, the accounting standards as the clue.2.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system Each kind of accountant under the pattern accountant the goal concrete difference may sum up as accountant the environment different result. Looking from longitudinal, the different historical period, accountant the environment is different, accountant the goal is also different, from this causes the accounting information existence huge difference; Looking from crosswise, different national accountant the environment is different, accountant the goal content has the difference, its accounting information is also unique. About accountant the goal, the theorists have “the policy-making useful view” and “the management responsibility view” the struggle. What policy-making useful view interdependence is the developed capital market, the resources request and is entrusted with something the relations are establishes through the capital market. Thus, the resources entrusting party and is entrusted with something the side responsibility relations intermediary becomes because of the capital market fuzzy. But the responsibility view to base the resources request which forms in the direct intercourse with is entrusted with something the relations. Western various countries and the international accounting standards committee approve the policy-making useful view. If the international accounting standards committee said that “must focus the attention to provide to the economic decision-making useful information”. Comparatively speaking, the management responsibility view depends on each other accountant the environment and the Chinese present stage economic reform and the development actual situation even more tallies. The current our country financial inventory accountings essential target, should locate, in approaches the trustee to report the fiduciary duty in the fulfillment situation. Because of from the time, the management responsibility view mainly faces the future, but faces in the past and the present. But in accountant confirmed that the standard and the measurement foundations choices aspect, the foothold in the past and the present must be easier than in the future the foothold, provided the information quality even more drew close to the goal the request.Because just accountant the goal affects the accounting information systems basic reason, therefore, the environment embarks from accountant to accountant the goal locates, can cause the accounting theory to move toward the accounting practice from Yu the accounting practice.2.2 accountants supposed has promulgated accountant between the external environment close relations which depended on each other with it.Accountant supposes is the accounting personnel the reasonable judgment which locates to the accounting the change which does not decide accountant who the environment makes, is the accounting basic premise Accountant supposes to financial inventory accounting has the overall importance influence, it is the behavior main body and the general situation embarks from accountant constructs the system info, American Accounting standards Committee Respective Accountant Research departments first memoir is “accountants fundamental assumption”. Although theoretically speaking, the sound value information will have the guidance compared to the historical costs information regarding the user future economic decision-making, just like but US Chartered accountant the Association financial report Technical committee will publish the topic will be Improvement Enterprise Reported that - - Customer Guidance said that the numerous users did not advocate by the sound value pattern substitution historical costs pattern, its reason will mainly be stems from the guarantee financial report information consistency, reliable and the cost - benefit principle consideration. However, they advocate many kinds of measurement attribute mix valuation.Accountant supposes is based on the external environment uncertainty proposed that therefore, may say that accountant supposes is the accounting theory and accountant the environment connected border meeting point, depends on each other accountant with it the environment to have the extremely close relationship.2.3 The accounting standards disclose accountant the environment to the accounting information requestAccountant the environment to accounting standards influence, may manifest in the accounting standards technical nature, the social two aspects.1. Technical nature. The accounting standards were considered that is one kind of pure objective restraint organization, one merely technicals standard method, its goal is enables accounting practice processing the science, to be reasonable, to be consistent. Since produces the behavior has universal restraint accountant after accountant the standard system, accountant reforms mainly displays in accountant the standard systems reform, but accountant standard systems reform, displays for concrete accountant the computing technique innovation.2. Sociality. The different accounting standards will have the different accounting information, thus affects the different main body benefit, it will cause part of people to profit, but another part of people possibly suffer injury. The accounting standards produce the economic consequences prove its and impure objective. Accounting standards sociality materially is the economic interest question, immediate influence to economic interest between related various aspects assignment. One of market economys base elements is the fair competition；All market economy participants cannot different form the rank difference because of the right status. If the administrative right trades the behavior with the market economy to unify in together, will destroy the market mechanism, will be unable to realize the market economy effective disposition resources function. Therefore accounting standards formulation organization must be the neutral organization, guarantees the accounting standards fairness and the rationality.Chapter 3 Accounting System Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1. Confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified. 2. Measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value. 3. Determine the time, business to business records in the appropriate accounting period. 4. In the financial and accounting reports, business and proper disclosure of expression related matters.有效會計體系任何事物都是在一定的環(huán)境條件下存在和發(fā)展的, 作為人類重要實踐活動之一的會計活動也不例外。會計環(huán)境對于會計各項活動的順利展開具有基礎(chǔ)意義, 同時各個會計環(huán)境因素并不是孤立地對會計活動產(chǎn)生影響, 研究會計環(huán)境體系的結(jié)構(gòu)以及體系中各個要素之間的相互關(guān)系能夠使我們在會計理論與實務(wù)領(lǐng)域更好地做到實事求是, 為構(gòu)建和諧會計環(huán)境體系明確方向, 從而促進會計事業(yè)的可持續(xù)發(fā)展。第一章 會計11 會計的概述今天的會計師是多種多樣的，因為他們的工作任務(wù)不同。會計師可能是男性或女性，激進或保守，但他們都具有分析能力。他們有的也許擁有藝術(shù)或電腦編程的背景，有的也許擁有不同的種族和文化背景。 擁有會計的背景可以打開很多不同企業(yè)的大門。簡言之，會計涉及到企業(yè)的所有層面采購、制造、營銷和分配。這就是為什么會計能為從商經(jīng)驗提供了這們一個良好基礎(chǔ)的原因。會計是由于現(xiàn)代企業(yè)的巨大復雜性而成為必要的信息系統(tǒng)。12 會計的職能 會計的最重要職能之一是向有利害關(guān)系的使用者累積和報告有關(guān)某一組織的財務(wù)狀況和經(jīng)營成果的財務(wù)信息。這些使用者包括經(jīng)理人員、股東、銀行和其他債權(quán)人、政府機構(gòu)、投資顧問，以及廣大公眾。例如，股東為了衡量管理當局的業(yè)績和評價本人擁有的股份，必須取得財務(wù)信息：銀行及其他債權(quán)人在允許企業(yè)貸款之前，必須考察這家企業(yè)的財務(wù)實力；潛在投資者需要利用財務(wù)信息對預(yù)期的投資進行比較。同樣，許多國家的法律都要求企業(yè)向各級政府報告廣泛的財務(wù)信息。企業(yè)通常至少每年地公布這類財務(wù)報告。為了滿足報告使用者的需求，為此，美國制定了一套包括會計準則、會計原則和會計程序的框架即“公認會計原則”，以保證這些對外報告提供的財務(wù)信息具有相關(guān)性和可靠性。會計過程中形成這類對外報告的分支，稱為財務(wù)會計。會計的另一個重要職能是向某一組織的管理當局提供該組織內(nèi)部決策所需的會計信息，這些決策包括某一組織內(nèi)的計劃、控制和評價。例如，由公司總會計師指導編制的年度預(yù)算闡明公司管理當局的意愿與目標。業(yè)績報告有助于經(jīng)理人員把注意力集中于那些可能被忽視的問題或機遇。成本效益數(shù)據(jù)則能夠幫助公司管理當局對諸如減低價格、增加廣告費用、或同時減低價格和增加廣告費用以保持市場份額等多種選擇方案進行決策。形成和分析這種用于內(nèi)部決策的會計信息的程序通常稱為管理會計，其所提供的信息報告稱為內(nèi)部管理報告。與財務(wù)會計不同，管理會計信息系統(tǒng)在更加頻繁基礎(chǔ)上同時提供與具體計劃相關(guān)的歷史信息和預(yù)測信息。而且，管理會計不受公認會計原則的約束。二十世紀中各類組織的增長、技術(shù)革新、政府監(jiān)管以及經(jīng)濟全球化都推動了會計的發(fā)展。從而出現(xiàn)一系列除財務(wù)會計和管理會計以外的會計新領(lǐng)域：審計，成本會計，稅務(wù)會計，預(yù)算會計，政府用非贏利組織會計，人力資源會計，環(huán)境會計，社會會計，國際會計，等等。例如，稅務(wù)會計涉及納稅申報單的編制以及研究經(jīng)濟業(yè)務(wù)或不同措施可能產(chǎn)生的納稅影響，政府及非營利組織會計專注于記錄和報告不同政府部門和其他非營利組織的經(jīng)濟業(yè)務(wù)。國際會計研究跨國公司在國際貿(mào)易過程中遇到的特殊會計問題。總之，任何會計的目的都是為了向使用者提供有助于他們決策的信息。眾所周知，財務(wù)會計確認、計量和記錄的目的是向外界提供真實有用的財務(wù)報告，最新的財務(wù)報告應(yīng)揭示對報告運用者決策最相關(guān)的全部信息，即關(guān)于會計主體未來現(xiàn)金流量時機、金額、不確定性的信息。財務(wù)報告的核心是財務(wù)報表，通過財務(wù)報表向信息運用者提供對決策有用的信息。但在傳統(tǒng)財務(wù)報表中，往往存在如下局限性：首先，傳統(tǒng)財務(wù)報表有固定的格式、固定的填列方式及項目，對金融衍生工具等特殊業(yè)務(wù)往往無法反映；其次是傳統(tǒng)財務(wù)報表以歷史成本為基礎(chǔ)提供信息，導致市場價格波動劇烈的金融衍生工具難以準確披露；縣后是傳統(tǒng)財務(wù)報表僅記錄可以用貨幣予以量化的信息，金融衍生工具由于其本身特征，往往難以準確估計未來金額，故在會計報表中披露也有一定困難。由于以上原因，金融衍生工具不能在該財務(wù)報表中得以反映，而只能作為表外業(yè)務(wù)，在表外作附往說明，投資者甚至是企業(yè)高層決策者也無法從財務(wù)報表上直接了解金融衍生工具的風險狀況。但在現(xiàn)實生活中，金融衍生工具交易額十分巨大，交易十分復雜，其作為表外業(yè)務(wù)風險的隱蔽性潛伏著巨大風險的危機，對任何一個會計主體而言都不可等閑視之。但由于其不完全符合會計要素定義和標準，而只能在表外列示。這使得投資者無法依據(jù)傳統(tǒng)財務(wù)報表估計和判斷其風險和報酬，成為經(jīng)濟決策中的嚴重障礙。 第二章 會計環(huán)境會計環(huán)境是與會計產(chǎn)生、發(fā)展密切相關(guān)，并決定會計思想、會計理論、會計組織、會計法制以及會計工作發(fā)展水平的歷史條件及特定情況。研究會計環(huán)境對會計發(fā)展的影響，應(yīng)以會