關(guān)于會(huì)計(jì)的英文文獻(xiàn)原文

1、Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and a

2、ccounting theory, accounting data must have legal evidence as its source document. The conventional “ mixedattribute a” ccounting system should be replaced by a “ segregated ” system with histofraiciravl aclousetand being kept strictly apart in financial statements. The proposed optimizing method wi

3、ll significantly enhance the reliability and usefulness of financial statements.1.1. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter refe

4、rred to as “theInternational Standards ” fo)r reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the account

5、ing theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forwar

6、d a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATIONAs an important management activity, accounting should make use of information systems base

7、d on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies n

8、eed to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are requ

9、ired as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authorities hope that financial statements reflect changes of market prices timely recordin

10、g "objective" market conditions. This is the origin of "fair value accounting". Whetherone set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and a

11、n income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financi

12、al statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statementsin this paper is

13、 to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-s

14、ide and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and audi

15、tors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will

16、 not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet

17、 date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the s

18、olid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value informat

19、ion at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled.Secondly, the arbitrariness of the accounting process will be reduced, and the auditors review process will be greatly simplified. The

20、independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legal evidences". Accountants and auditors can quickly adapt to this financial statements system, w

21、ithout the need of training. In this way, they can save a lot of time to helpcompanies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced

22、, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statementsare expected to enhance the usefulness of financial statements, without increase the burden of the s

23、upply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair

24、 value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting

25、 academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial sta

26、tements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but als

27、o meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges

28、 with the International Standards.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(guó)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(kāi)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(guó)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(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（以下簡(jiǎn)稱國(guó)際標(biāo)準(zhǔn)）。在企業(yè)會(huì)計(jì)準(zhǔn)則公平價(jià)值核 算成功擴(kuò)展

29、的意義上，會(huì)計(jì)核算應(yīng)當(dāng)客觀地反映市場(chǎng)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(guó)際先進(jìn)理論的借鑒不僅是必要的，也符合我國(guó) 社會(huì)主義市場(chǎng)經(jīng)濟(jì)建設(shè)的需要。在已獲得的成果和國(guó)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(chǎng)，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(shuí)的要求應(yīng)該考慮編制在財(cái)務(wù)報(bào)表內(nèi)？這些 問(wèn)題是基本問(wèn)題，我們應(yīng)

30、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(lái)。 從“私人利益”來(lái)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(chǎng)價(jià)格， 及時(shí)記錄“客觀”的市場(chǎng)條件的變化。這是“公平價(jià)值會(huì)計(jì)”的由來(lái)。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(wèn)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(guó)的會(huì)計(jì)實(shí)踐 ,國(guó)際 會(huì)計(jì)準(zhǔn)則在中國(guó)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(guó)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(guó)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(guó)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(wàn)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