會計專業(yè)英文文獻

1、The Optimization Method of Financial Statements Based onAccounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fun dame ntally flawed by fair value acco un ti ng and

2、 asset-impairme nt acco unting. Accord ing to legal theory and acco un ti ng theory, acco unting data must have legal evidenee as its source document. The conventional “ mixedattribute a”counting system should be rplaced by a“ segregated ” system with historical cost and fair valuebeing kept strictl

3、y apart in finan cial stateme nts. The proposed optimiz ing method will sig nifica ntly enhance the reliability and usef uln ess of finan cial stateme nts.I. INTRODUCTIONBased on intern ati on al-acco un ti ng-c onv erge nee approach, the Mini stry of Finance issued the En terprise Acco un ti ng Sta

4、n dards in 2006 tak ing the Intern ati onal Finan cial Report ing Sta ndards (here in after referred to as “ theIntern atio nal Stan dards ” fc)r referenee. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market

5、 value objectively. The objective of acco unting reformati on follow in g-up is to establish the acco un ti ng theory and methodology which not only use intern ati onal adva need theory for referenee, but also accord with the needs of China's socialist market economy con struct ion. On the basis

6、 of a thorough evaluati on of the achieveme nts and limitati ons of Intern atio nal Stan dards, this paper puts forward a sta nd that to deepe n acco un ti ng reformati on and enhance the stability of acco un ti ng regulati ons.II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF

7、LEGAL FACTS AND FINANCIAL EXPECTATIONAs an importa nt man ageme nt activity, acco un ti ng should make use of in formati on systems based on classified statistics, and serve for both micro-ec ono mic man ageme nt and macro-ec ono mic regulati on at the same time. Optimizatio n of finan cial stateme

8、nts system should try to take all aspects of the dema nds of the finan cial stateme nts in both macro and micro level into acco unt.Why do compa nies n eed to prepare finan cial stateme nts? Whose dema nds should be eon sidered while prepari ng finan cial stateme nts? Those questi ons are basic issu

9、es we should eon sider on the optimizati on of finan cial stateme nts. From the perspective of "public interests", reliability and legal evidenee are required as qualitative characters, which is the origi n of the traditi on al "historical cost acco un ti ng". From the perspectiv

10、e of "private in terest", security inv estors and finan cial regulatory authorities hope that financial statements reflect changes of market prices timely recording "objective" market con diti ons. This is the origi n of "fair value acco untin g". Whether one set of fin

11、an cial stateme nts can be compatible with these two differe nt views and balanee the public interest and private interest? To solve this problem, we design a new bala nee sheet and an in come stateme nt.From 1992 to 2006, a lot of new ideas and new perspectives are in troduced into China's acco

12、unting practices from international accounting standards in a gradual manner duri ng the acco un ti ng reform in China. These ideas and perspectives en riched the un dersta nding of the finan cial stateme nts in Chi na. These achieveme nts deserve our full assessment and should be fully affirmed. Ho

13、wever, academia and sta ndard-setters are also aware that Intern ati onal Sta ndards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the acco unting reform into a deeper level on the basis of intern ati onal con ve

14、rge nee.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the finan cial stateme nts are able to mai nta in their stability? It is n ecessary to mobilize the in itiatives of both supply-side and dema nd-side at the same time. We should con sider whether finan cial stateme n

15、ts could meet the dema nds of the macro-ec ono mic regulati on and bus in ess admi nistrati on, and whether they are popular with millions of accountants. Accountants are responsible for preparing financial stateme nts and auditors are resp on sible for audit ing. They will ben efit from the impleme

16、 ntati on of the new finan cial stateme nts.Firstly, for the acco untan ts, un der the isolated desig n of historical cost acco unting and fair value accounting, their daily accounting practice is greatly simplified. Acco un ti ng process will not n eed assets impairme nt and fair value any Ion ger.

17、 Acco unting books will not record impairme nt and appreciati on of assets any Ion ger, for the historical cost accounting is comprehensively implemented. Fair value in formatio n will be recorded in accorda nee with assessme nt only at the bala nee sheet date and only in the annual financial statem

18、ents. Historical cost accounting is more likely to be recog ni zed by the tax authorities, which saves heavy workload of the tax adjustme nt. Acco untants will not n eed to calculate the deferred in come tax expe nse any Ion ger, and the profit-after-tax in the solid line table is ack no wledged by

19、the Company Law, which solves the problem of determining the profit available for distributio n. Acco untants do not n eed to record the fair value in formatio n n eeded by security inv estors in the acco un ti ng books; in stead, they on ly n eed to list the fair value in formatio n at the bala nee

20、 sheet date. In additi on, since the data in the solid line table has legal credibility, so the legal risks of acco untants can be well eon trolled.Secondly, the arbitrariness of the accounting process will be reduced, and the auditors ' review process will be greatly simplified. The in depe nde

21、nt auditors will not have to bear the eon siderable legal risk for the dotted-l ine 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, without

22、the n eed of trai ning. In this way, they can save a lot of time to help compa nies to improve man ageme nt efficie ncy. Surveys show that the above desig n of finan cial stateme nts is popular with acco untants and auditors. Since the workloads of acco unting and audit ing have bee n substa ntially

23、 reduced, therefore, the total expe nses for audit ing and evaluati on will not exceed curre nt level as well.In short, from the perspectives of both supply-side and dema nd-side, the improved finan cial stateme ntsare expected to enhance the usef uln ess of finan cial stateme nts, without in crease

24、 the burde n of the supply-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

25、can subtract the fair value of liabilities from assets to obta in the net fair value.However, the curre nt Intern ati onal Stan dards do not impleme nt this con cept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accoun

26、ting. China's accounting academic research has followed up step by step since 1980s, and now has already in troduced a mixed-attributes model into corporate finan cial stateme nts.By disti nguishi ng legal facts from finan cial expectati ons, we can bala nee public in terests and private in tere

27、sts and can redesig n the finan cial stateme nts 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 stateme nts at the same time, the stateme nts will not on ly meet the n eeds of keep

28、 ing books accord ing to domestic laws, but also meet the dema nd from finan cial regulatory authorities and security in vestorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improvi ng the finan cial stateme nts to build a finan cial stateme nts system whic

29、h not only meets the domestic needs, but also converges with the International Sta ndards.基于會計管理理論的財務(wù)報表的優(yōu)化方法摘要本文提供了一個方法，以提高財務(wù)報表的可靠性和實用性。國際財務(wù)報告準(zhǔn) 則（IFRS）的根本缺陷是公平價值核算和資產(chǎn)減值核算。根據(jù)法律理論和會計理論，會計數(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”會計制 度應(yīng)改為一個“獨立”的歷史成本和公允價值被嚴格分開的財務(wù)報表系統(tǒng)。本文 建議的優(yōu)化方法將大大提高財務(wù)報表的可靠性和實用性。一、引言根據(jù)國際會計銜接辦法，財政部發(fā)布 2

30、006年企業(yè)會計標(biāo)準(zhǔn)的情況，以供參 考國際財務(wù)報告準(zhǔn)則（以下簡稱國際標(biāo)準(zhǔn)）。在企業(yè)會計準(zhǔn)則公平價值核 算成功擴展的意義上，會計核算應(yīng)當(dāng)客觀地反映市場價值。 會計改革的目標(biāo)是建 立會計后續(xù)的理論與方法，使用國際先進理論的借鑒不僅是必要的，也符合我國 社會主義市場經(jīng)濟建設(shè)的需要。在已獲得的成果和國際標(biāo)準(zhǔn)的局限性進行全面評 估的基礎(chǔ)上，提出了一種立場，以深化會計改革和加強會計法規(guī)的穩(wěn)定性。二、優(yōu)化系統(tǒng)的財務(wù)報表：法律事實與財務(wù)展望并聯(lián)上市作為一種重要的管理活動，會計上應(yīng)根據(jù)分類統(tǒng)計信息系統(tǒng)的使用，全心全 意為微觀經(jīng)濟管理，并在同一時間宏觀調(diào)控。財務(wù)報表的系統(tǒng)優(yōu)化應(yīng)盡量使自己 考慮宏觀和微觀層面的財務(wù)

31、報表的要求的所有方面。為什么企業(yè)需要編制財務(wù)報表？誰的要求應(yīng)該考慮編制在財務(wù)報表內(nèi)？這些 問題是基本問題，我們應(yīng)該考慮對財務(wù)報表的優(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，是傳統(tǒng)的“歷史成本會計”的由來。 從“私人利益”來看，證券投資者和金融監(jiān)管當(dāng)局希望財務(wù)報表反映市場價格， 及時記錄“客觀”的市場條件的變化。這是“公平價值會計”的由來。一套財務(wù) 報表是否能夠匹配這兩種不同的觀點和平衡公共利益與私人利益？為了解決這個問題，我們設(shè)計了一個新的資產(chǎn)負債表和損益表。從1992年到2006年,大量的新思路、新觀點被引進到中國的會計實踐 ,國際 會計準(zhǔn)則在中國的會計改革中漸變。這些思想和觀點豐富了對中國的財務(wù)報表的 理解。這些成就值得我們充分評估，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。文中提出的財務(wù)報表會計改革新格式的目 的，是推進到一個關(guān)于國際趨同的更深層次的基礎(chǔ)上。三、提高系統(tǒng)財務(wù)報表的實用性財務(wù)報表是否能夠保持其穩(wěn)定性呢？在同一時間要動員供應(yīng)方和需求方的積 極性。我們應(yīng)該考慮是否能滿足財務(wù)報表的宏觀經(jīng)濟調(diào)控和企業(yè)管理的要求，并且是否