國(guó)際會(huì)計(jì)課后答案 重點(diǎn)

1、第一章 導(dǎo)論2.會(huì)計(jì)可以被看做是包括三個(gè)部分：計(jì)量、披露和審計(jì)。這種分類的優(yōu)點(diǎn)和缺點(diǎn)是什么？你能提出其他有效的分類嗎？ Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure i

2、ssues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three

3、components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of f

4、inancial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim r

5、eporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.優(yōu)勢(shì)：一些人可能認(rèn)為測(cè)量，披露和外部審計(jì)是三個(gè)不同的（雖然相關(guān)）流程，涉及公司的不同成員。例如，公司律師通常涉及披露問(wèn)題，但很少干預(yù)測(cè)量問(wèn)題。董事會(huì)與外部審計(jì)師合作，但不一定與局長(zhǎng)辦公室合作。因此，通過(guò)關(guān)注會(huì)計(jì)的三個(gè)組成部分，簡(jiǎn)化了對(duì)不同轄區(qū)的會(huì)計(jì)要求

6、和自愿會(huì)計(jì)選擇的討論。缺點(diǎn)：測(cè)量，披露和審計(jì)是相互依存的，不應(yīng)孤立地看待。例如，選擇盡可能少披露的公司可以使用減少財(cái)務(wù)報(bào)表信息內(nèi)容的會(huì)計(jì)衡量方法，并選擇一個(gè)外部審計(jì)師，這些審計(jì)師將相對(duì)寬松地執(zhí)行會(huì)計(jì)要求。一種替代分類可能包括會(huì)計(jì)（測(cè)量和披露）和審計(jì)。第二類分類可能包括財(cái)務(wù)報(bào)告（年度和中期報(bào)告，監(jiān)管文件）和特別披露（新聞稿，分析師會(huì)議等）。任何分類是任意的，并且根據(jù)其目的可能有用。5.鑒于會(huì)計(jì)的國(guó)際傳統(tǒng)，你是否認(rèn)為協(xié)調(diào)全球會(huì)計(jì)準(zhǔn)則的活動(dòng)是一件好事？為什么是或?yàn)槭裁床皇?？Students will overwhelmingly argue in favor of harmonization. Th

7、is is probably a good starting point for the course. After they are introduced to the chapters leading up to Chapter 8, some may no longer feel that harmonization is necessarily the answer to all of their international accounting problems. 學(xué)生將以壓倒多數(shù)贊成協(xié)調(diào)。 這可能是一個(gè)良好的起點(diǎn)的課程。 在介紹到第8章之前的章節(jié)中，有些人可能不再認(rèn)為協(xié)調(diào)是必要的，

8、是其所有國(guó)際會(huì)計(jì)問(wèn)題的答案。*如何理解國(guó)際會(huì)計(jì)協(xié)調(diào)化（其實(shí)就是含義）？國(guó)際會(huì)計(jì)協(xié)調(diào)化的必要性？國(guó)際會(huì)計(jì)協(xié)調(diào)是指在一個(gè)各國(guó)比較能接受的國(guó)際會(huì)計(jì)準(zhǔn)則的知道下，推行能使各國(guó)理解的較為同意的會(huì)計(jì)實(shí)務(wù)，尤其是有關(guān)會(huì)計(jì)揭示。計(jì)量方法及單位等方面的實(shí)務(wù)，其核心是會(huì)計(jì)標(biāo)準(zhǔn)國(guó)際化，逐步實(shí)現(xiàn)會(huì)計(jì)信息的可比，協(xié)調(diào)，標(biāo)準(zhǔn)，統(tǒng)一。國(guó)際會(huì)計(jì)協(xié)調(diào)至少應(yīng)具備以下三層基本含義：1協(xié)調(diào)是在差異基礎(chǔ)上并對(duì)差異進(jìn)行隊(duì)一種縮小矛盾，形成有序結(jié)構(gòu)的過(guò)程或活動(dòng)2總的來(lái)說(shuō)，協(xié)調(diào)的目的在于形成統(tǒng)一程度不等的共同結(jié)構(gòu)活程序。3協(xié)調(diào)不同于標(biāo)準(zhǔn)化，協(xié)調(diào)是逐步縮小各國(guó)會(huì)計(jì)慣例的差異程度，從而增加其可比性進(jìn)程。國(guó)際會(huì)計(jì)協(xié)調(diào)的必要性： 1資本市場(chǎng)國(guó)際化的

9、需要2國(guó)際貿(mào)易發(fā)展的需要 3跨國(guó)公司發(fā)展的需要7.辨別進(jìn)行跨國(guó)商務(wù)和投資活動(dòng)時(shí)產(chǎn)生的若干內(nèi)部和外部報(bào)告問(wèn)題。Examples of external reporting issues include:a.Does translation from one set of measurement rules to another change the information content of the original message?b.Should accounts of foreign operations be translated to parent currency when con

10、solidated statements are prepared?c.Which exchange rates should be employed when translating from one currency to another?Examples of internal reporting issues include:a.Which exchange rates should be used for budgeting purposes?b.Should foreign managers be evaluated in terms of parent currency or t

11、he local currency of the country in which the manager operates?c.Which prices should one use when transferring goods or services between members of the multinational enterprise- cost, market, cost-plus or some other metric? 外部報(bào)告問(wèn)題的例子包括： A從一組測(cè)量規(guī)則到另一組測(cè)量規(guī)則的轉(zhuǎn)換是否改變了原始消息的信息內(nèi)容？ B在編制合并報(bào)表時(shí)，外國(guó)業(yè)務(wù)的賬目是否應(yīng)轉(zhuǎn)換為母公司貨幣

12、？ C從一種貨幣轉(zhuǎn)換為另一種貨幣時(shí)，應(yīng)采用哪種匯率？?jī)?nèi)部報(bào)告問(wèn)題的例子包括： A哪種匯率應(yīng)用于預(yù)算目的？ B.外國(guó)經(jīng)理人是否應(yīng)以母公司貨幣或經(jīng)理經(jīng)營(yíng)所在國(guó)家的當(dāng)?shù)刎泿胚M(jìn)行評(píng)估？ C跨國(guó)公司的成員之間轉(zhuǎn)移商品或服務(wù)時(shí)應(yīng)使用哪種價(jià)格？成本，市場(chǎng)，成本加成或某些其他指標(biāo)？8.解釋術(shù)語(yǔ)“全球資本市場(chǎng)”（Global Capital Markets）的含義。本章主要討論的是全球權(quán)益市場(chǎng)（Global Equity Markets），在這個(gè)市場(chǎng)中進(jìn)行交易的還有哪些金融工具？全球資本市場(chǎng)在世界經(jīng)濟(jì)中的重要性如何？Global capital market activities and transaction

13、s reach beyond single political or legal jurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2) a Japanese insurance company buying German government bonds as an investment;

14、 and (3) a Nigerian agricultural development project receiving cash subsidies from the European Union (EU). The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward

15、, hedged, swapped, or otherwise converted to another national currency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds co

16、nstituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.全球資本市場(chǎng)活動(dòng)和交易超越單一的政治或法律管轄范圍。例如，全球資本市場(chǎng)交易包括：（1）美國(guó)旅游者在南太平洋旅游購(gòu)買澳大利亞元; （2）日本保險(xiǎn)公司購(gòu)買德國(guó)政府債券作為投資;和（3）尼日利亞農(nóng)業(yè)發(fā)展項(xiàng)目，接受來(lái)自歐盟（EU）的現(xiàn)金

17、補(bǔ)貼。國(guó)際股票市場(chǎng)是一個(gè)全球資本市場(chǎng)。第二個(gè)這樣的市場(chǎng)涵蓋外匯交易，即當(dāng)一種本國(guó)貨幣被交換，交易，對(duì)沖，交換或換算成另一種本國(guó)貨幣時(shí)。這個(gè)市場(chǎng)估計(jì)每天數(shù)百億美元。世界外匯市場(chǎng)是世界上最大的市場(chǎng)。國(guó)際債券市場(chǎng)仍是另一個(gè)全球資本市場(chǎng)。構(gòu)成這個(gè)市場(chǎng)的債券由國(guó)際銀行集團(tuán)承銷，并在世界各地上市和交易。全球資本市場(chǎng)是世界經(jīng)濟(jì)的重要組成部分。9.過(guò)去一段時(shí)間，許多國(guó)家或地區(qū)的政府將國(guó)有金融機(jī)構(gòu)的股份出售給非政府主體。討論這種私有化對(duì)資本市場(chǎng)以及這些公司的會(huì)計(jì)體系會(huì)產(chǎn)生什么影響。Privatizations of state-owned corporations have had dramatic effec

18、ts on global capital markets. Often, the privatized entities are large, well-known companies in which the national government retains a large ownership interest, and retail (individual, non-institutional) investors often are encouraged to buy shares in newly privatized entities. As a result, the sha

19、reholder base in the market grows dramatically, investors become more active market participants, and market capitalization increases.Privatizations also mean that management must now compete in the market place for market share, external capital and corporate control. In such a world, accounting sy

20、stems must properly motivate managers to work toward the accomplishment of the organizations overall goals in an efficient manner while putting together credible external financial statements that will enable it to secure the necessary capital to finance corporate growth. Many of these external and

21、internal reporting issues are covered in the balance of the chapters in this book. 國(guó)有企業(yè)的私有化對(duì)全球資本市場(chǎng)產(chǎn)生了巨大的影響。通常，私有化實(shí)體是大型知名公司，其中國(guó)家政府保留大量所有者權(quán)益，并且經(jīng)常鼓勵(lì)零售（個(gè)人，非機(jī)構(gòu)）投資者購(gòu)買新私有化實(shí)體的股份。因此，股東基礎(chǔ)在市場(chǎng)上急劇增長(zhǎng)，投資者變得更活躍的市場(chǎng)參與者，并且市場(chǎng)資本化增加。私有化還意味著管理層現(xiàn)在必須在市場(chǎng)份額，外部資本和公司控制的市場(chǎng)競(jìng)爭(zhēng)。在這樣的世界中，會(huì)計(jì)系統(tǒng)必須適當(dāng)?shù)丶?lì)管理者以有效的方式努力實(shí)現(xiàn)組織的總體目標(biāo)，同時(shí)編制可信的外部財(cái)務(wù)報(bào)表，

22、使其能夠獲得必要的資本來(lái)為企業(yè)發(fā)展提供資金。許多這些外部和內(nèi)部報(bào)告問(wèn)題在本書(shū)的其余章節(jié)中有所介紹。第二章 發(fā)展和分類1.本章界定了7個(gè)被認(rèn)為會(huì)影響會(huì)計(jì)發(fā)展的經(jīng)濟(jì)、社會(huì)、歷史和制度因素。解釋每一個(gè)因素是如何影響會(huì)計(jì)實(shí)務(wù)的。a) Sources of finance. Where capital markets/shareholders are the principal source of finance, accounting focuses on profitability, stewardship, and a fair presentation of results and financ

23、ial position. There are high levels of disclosure in published financial statements. When banks are the principal source of finance, accounting tends to be conservative and disclosures are usually relatively low (banks have direct access to information). When governments are the principal source of

24、finance, accounting is aimed at the information needs of government agencies such as tax collection, assembling macroeconomic statistics, or compliance with macroeconomic goals. b) Legal system. Accounting in code law countries tends to be highly prescriptive, detailed, and procedural, designed to c

25、over every possible circumstance. Accounting standards are a part of national laws. Accounting in common law countries is more adaptive and innovative and tends to allow more judgment to suit the circumstance. Accounting standards are set in the private sector. c) Taxation. This tends to parallel th

26、e legal system. In common law countries (where accounting standards are set by the accounting profession), accounting and taxation are separate. In code law countries (where accounting standards are national laws), accounting and taxation are essentially the same. d) Political and economic ties. Acc

27、ounting technology and expertise is imported and exported based on the contacts that nations have with each other through commerce, conquest, etc. e) Inflation. Historical cost accounting is the basis for initially recording transactions around the world. Inflation puts stress on the historical cost

28、 principle. Where inflation is high, accounting adjusts recorded amounts to reflect price level changes.f) Level of economic development. This factor defines the difficulty and types of the accounting issues that are faced in a nation. Accounting is complex where business transactions are complex (i

29、n highly developed economies); it is simpler where transactions are simpler (in less developed countries).g) Education levels. This factor defines the limits of accounting sophistication in a nation. Accounting cannot get very sophisticated where education levels are relatively low (unless the count

30、ry imports accounting training or its citizens are sent elsewhere for it). a）籌資渠道。 當(dāng)資本市場(chǎng)/股東是財(cái)務(wù)的主要來(lái)源時(shí)，會(huì)計(jì)側(cè)重于盈利能力，管理，以及公允的結(jié)果和財(cái)務(wù)狀況。 公布的財(cái)務(wù)報(bào)表中披露的信息水平很高。 當(dāng)銀行是金融的主要來(lái)源時(shí)，會(huì)計(jì)傾向于保守，披露通常相對(duì)較低（銀行可以直接獲取信息）。 當(dāng)政府是金融的主要來(lái)源時(shí)，會(huì)計(jì)是針對(duì)政府機(jī)構(gòu)的信息需求，如稅收，組合宏觀經(jīng)濟(jì)統(tǒng)計(jì)或符合宏觀經(jīng)濟(jì)目標(biāo)。b）法律體系。在成文法國(guó)家的會(huì)計(jì)往往是高度規(guī)定性，詳細(xì)和程序性的，旨在涵蓋每一種可能的情況。會(huì)計(jì)準(zhǔn)則是國(guó)家法律的一部分。

31、普通法國(guó)家的會(huì)計(jì)更具適應(yīng)性和創(chuàng)新性，往往允許更多的判斷來(lái)適應(yīng)情況。會(huì)計(jì)規(guī)則設(shè)定在私人部門。c）稅收。這傾向于平行法律制度。在普通法國(guó)家（會(huì)計(jì)準(zhǔn)則由會(huì)計(jì)專業(yè)設(shè)定）中，會(huì)計(jì)和稅務(wù)是分開(kāi)的。在成文法國(guó)家（會(huì)計(jì)準(zhǔn)則是國(guó)家法律）中，會(huì)計(jì)和稅務(wù)本質(zhì)上是相同的。d）政治和經(jīng)濟(jì)聯(lián)系。會(huì)計(jì)技術(shù)和專門知識(shí)是根據(jù)各國(guó)通過(guò)商業(yè)，征服等相互聯(lián)系而進(jìn)出口的。e）通貨膨脹。歷史成本會(huì)計(jì)是最初在世界各地記錄交易的基礎(chǔ)。通貨膨脹強(qiáng)調(diào)歷史成本原則。當(dāng)通貨膨脹率較高時(shí)，會(huì)計(jì)調(diào)整記錄的金額以反映價(jià)格水平的變化。f）經(jīng)濟(jì)發(fā)展水平。這個(gè)因素定義了一個(gè)國(guó)家面臨的會(huì)計(jì)問(wèn)題的難度和類型。會(huì)計(jì)是復(fù)雜的，商業(yè)交易是復(fù)雜的（在高度發(fā)達(dá)的經(jīng)濟(jì)體）；交

32、易更簡(jiǎn)單（在欠發(fā)達(dá)國(guó)家）更簡(jiǎn)單。g）教育水平。這個(gè)因素定義了一個(gè)國(guó)家會(huì)計(jì)復(fù)雜性的極限。會(huì)計(jì)不能變得非常復(fù)雜，教育水平相對(duì)較低（除非國(guó)家進(jìn)口會(huì)計(jì)培訓(xùn)或其公民被送往別處）。2.文化價(jià)值觀是如何影響會(huì)計(jì)的？第1題中所界定的因素和這里所界定的文化因素之間有沒(méi)有交叉影響？（+書(shū)P29）Culture underlies institutional and other arrangements in a nation that directly affect accounting development. Individualism, power distance, and uncertainty avo

33、idance are likely to be the most important influences. Individualism, small power distance, and weak uncertainty avoidance tend to be correlated with and found in common law countries with fair presentation accounting. There is a strong accounting profession, accountants rely on professional judgmen

34、t, and capital markets are the principal source of finance.Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. A

35、ccounting is more conservative and prescriptive, and banks and governments are the principal sources of finance. 文化取決于一個(gè)國(guó)家的法律體系和其他制度安排。個(gè)人主義，權(quán)力距離和不確定性規(guī)避可能是最重要的影響。個(gè)人主義，小的權(quán)力距離和弱的不確定性規(guī)避往往與具有公允反映會(huì)計(jì)的普通法國(guó)家相關(guān)。有一個(gè)強(qiáng)大的會(huì)計(jì)專業(yè)，會(huì)計(jì)師依靠專業(yè)判斷，資本市場(chǎng)是金融的主要來(lái)源。集體主義，大的權(quán)力距離和強(qiáng)烈的不確定性規(guī)避往往與法律遵循會(huì)計(jì)的成文法國(guó)家相關(guān)。這個(gè)職業(yè)相對(duì)較弱 - 會(huì)計(jì)是受法律影響的。會(huì)計(jì)更保守

36、和規(guī)范，銀行和政府是金融的主要來(lái)源。4.本章中所討論的4種會(huì)計(jì)發(fā)展模式最早是1967年提出來(lái)的。這4種模式現(xiàn)在仍然適用嗎？為什么？Generally speaking, these patterns of accounting development are still valid today, but less so than in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the

37、Netherlands is really the only country that can be described by the microeconomic pattern. There are also only a few countries that follow the macroeconomic pattern. The independent discipline approach is not as ad hoc as it was in 1967. Most of these countries (in particular, the United Kingdom and

38、 United States) now have conceptual frameworks to guide accounting policy formulation. The uniform accounting approach is less relevant as more and more countries privatize their economies. We expect these patterns to break down in the future as financial reporting converges around International Fin

39、ancial Reporting Standards. As discussed in this chapter, the trend is for fair presentation accounting at the consolidated financial statement level. The macroeconomic and the uniform approaches will persist in certain code law countries at the individual company financial statement level (for exam

40、ple, for tax collection purposes). The microeconomic and independent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.一般來(lái)說(shuō)，這些會(huì)計(jì)發(fā)展模式在今天仍然有效，但低于1967。本章對(duì)各個(gè)示范國(guó)家的會(huì)計(jì)說(shuō)明大體上是真實(shí)的。但是，請(qǐng)注意，荷蘭是唯一一個(gè)真正可以用微觀經(jīng)濟(jì)模式描述的國(guó)家。也只有少數(shù)國(guó)家遵循宏觀經(jīng)

41、濟(jì)模式。獨(dú)立紀(jì)律的做法并不像1967年那樣特別。大多數(shù)這些國(guó)家（特別是英國(guó)和美國(guó)）現(xiàn)在都有指導(dǎo)會(huì)計(jì)政策制定的概念框架。隨著越來(lái)越多的國(guó)家將其經(jīng)濟(jì)私有化，統(tǒng)一會(huì)計(jì)方法不太相關(guān)。我們預(yù)計(jì)，隨著財(cái)務(wù)報(bào)告趨于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的趨勢(shì)，這些模式在未來(lái)將會(huì)崩潰。如本章所述，趨勢(shì)是在合并財(cái)務(wù)報(bào)表水平上進(jìn)行公允列報(bào)會(huì)計(jì)。在個(gè)別公司財(cái)務(wù)報(bào)表水平（例如，用于征稅），某些法律法規(guī)國(guó)家將持續(xù)采用宏觀經(jīng)濟(jì)和統(tǒng)一方法。微觀經(jīng)濟(jì)和獨(dú)立的學(xué)科方法始終是公平的表達(dá)導(dǎo)向。因此，如上所述，它們可能由于收斂而消失。5.為什么計(jì)量實(shí)務(wù)相對(duì)穩(wěn)定的國(guó)家在披露上傾向于保密，而計(jì)量方法不太穩(wěn)健的國(guó)家則在披露上傾向于透明？Conservative

42、 measurements and secretive disclosures tend to be correlated. At the same time, less emphasis on conservative measurements and transparent disclosures also tend to be correlated. This is largely to due to the principal source of finance in a country. Banks and governments are concerned about the sa

43、fety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demand a fair presentation of financial position and results of operations along with high levels of disclosure.保守的測(cè)量和秘密披露往往是相關(guān)的。同時(shí)，較少?gòu)?qiáng)調(diào)保守測(cè)量和透明披露也往往是相關(guān)

44、的。這是很大程度上歸因于一個(gè)國(guó)家的主要金融來(lái)源。銀行和政府關(guān)注保守主義提供的安全網(wǎng)；因?yàn)樗麄兺兄苯荧@取信息，所以公開(kāi)披露不太重要。資本市場(chǎng)需要一個(gè)公平的財(cái)務(wù)狀況和經(jīng)營(yíng)業(yè)績(jī)以及高水平的披露。7.世界上的主要會(huì)計(jì)模式有哪些？每一種模式的標(biāo)志性特點(diǎn)是什么？（無(wú)答案）世界會(huì)計(jì)模式的特點(diǎn)：一般具備如下特征：可辨認(rèn)性。每一特定模式都至少應(yīng)在某一方面能與其他模式相區(qū)別。代表性。每個(gè)會(huì)計(jì)模式都可能是若干國(guó)家的會(huì)計(jì)實(shí)務(wù)或制度共性特征的抽象集合。內(nèi)部差異性。會(huì)計(jì)模式的劃分并不能消除同一模式中的內(nèi)部差異。現(xiàn)實(shí)性。會(huì)計(jì)模式反映了當(dāng)今世界范圍內(nèi)會(huì)計(jì)的實(shí)際分類情況。不穩(wěn)定性。由于各國(guó)會(huì)計(jì)實(shí)踐的發(fā)展及會(huì)計(jì)制度變革的不平

45、衡,會(huì)計(jì)類型的分化改組、會(huì)計(jì)模式的構(gòu)成內(nèi)容與特征也具有暫時(shí)或不穩(wěn)定性。相對(duì)性。許多國(guó)家的會(huì)計(jì)往往兼有兩種或更多種模式的特點(diǎn),即便只屬于某一特定模式,也必然帶有某些只適應(yīng)本國(guó)實(shí)際的特征,且會(huì)計(jì)模式的劃分主要限于財(cái)務(wù)會(huì)計(jì)方面。世界主要國(guó)家會(huì)計(jì)模式的劃分最先從事會(huì)計(jì)模式研究的是美國(guó)的米勒、塞德勒、達(dá)柯斯塔、弗蘭克、奈爾和英國(guó)的諾伯斯、帕克爾等。他們提出的模式結(jié)構(gòu)各異,概括起來(lái)有三大類劃分辦法:第一類:以現(xiàn)存的會(huì)計(jì)實(shí)務(wù)特點(diǎn)為標(biāo)志。第二類:以外部經(jīng)營(yíng)環(huán)境、社會(huì)條件和勢(shì)力范圍等非會(huì)計(jì)因素為標(biāo)志。前者指國(guó)家經(jīng)濟(jì)類型、政治法律制度、企業(yè)規(guī)模與復(fù)雜程度、社會(huì)傳統(tǒng)觀念與風(fēng)氣、經(jīng)營(yíng)水平、經(jīng)營(yíng)發(fā)展階段、經(jīng)濟(jì)增長(zhǎng)模式、

46、文化水平和職業(yè)教育狀況等;后者則是指由于政治歷史原因而形成的國(guó)與國(guó)之間的聯(lián)系。第三類:將前兩類標(biāo)志聯(lián)系起來(lái),進(jìn)行連續(xù)分類。目前學(xué)術(shù)界流傳較廣的五大模式是:側(cè)重股份有限公司的真實(shí)與公正觀點(diǎn)的英國(guó)會(huì)計(jì)模式；美國(guó)模式；保證稅收的法國(guó)西班牙意大利會(huì)計(jì)模式；維持企業(yè)利益的北歐會(huì)計(jì)模式；計(jì)劃經(jīng)濟(jì)的蘇聯(lián)社會(huì)主義會(huì)計(jì)模式。1.英國(guó)會(huì)計(jì)模式的特征:影響范圍主要是英聯(lián)邦成員國(guó),它以保護(hù)債權(quán)、股東的利益為主要目的,要求特許會(huì)計(jì)師按“真實(shí)與公正”的觀點(diǎn)審查財(cái)務(wù)報(bào)表,重視收益項(xiàng)目的報(bào)告,由民間組織的職業(yè)團(tuán)體制定和頒布會(huì)計(jì)標(biāo)準(zhǔn)并強(qiáng)制執(zhí)行。英國(guó)會(huì)計(jì)模式歷史悠久,曾長(zhǎng)期處于世界會(huì)計(jì)發(fā)展的前沿,但從20世紀(jì)30年代起逐漸被美國(guó)

47、模式取而代之。2.美國(guó)會(huì)計(jì)模式的特征:它淵源于英國(guó)模式,其基本目標(biāo)是保護(hù)投資者的利益,并以職業(yè)界制定的權(quán)威的“公認(rèn)會(huì)計(jì)原則”作為理論研究的基礎(chǔ)框架和指導(dǎo)會(huì)計(jì)審計(jì)實(shí)務(wù)的一般準(zhǔn)繩。它更重視收益表,要求確保財(cái)務(wù)信息的相關(guān)性、可信性和可驗(yàn)證性,現(xiàn)在,越來(lái)越多的國(guó)家納入美國(guó)會(huì)計(jì)模式。3.法國(guó)會(huì)計(jì)模式的特征:國(guó)家利用統(tǒng)一的會(huì)計(jì)制度對(duì)產(chǎn)業(yè)實(shí)施嚴(yán)格的管理以確保稅收。這種集中控制使得會(huì)計(jì)只重視稅務(wù)上的要求,企業(yè)千方百計(jì)逃稅,不公開(kāi)揭示所使用的會(huì)計(jì)原則。4.北歐會(huì)計(jì)模式的特征:具體形式又分為:允許保留秘密資產(chǎn)、自由放任的德國(guó)式會(huì)計(jì);企業(yè)準(zhǔn)備金受到控制的斯堪的納維亞式會(huì)計(jì);瑞士式的秘密準(zhǔn)備金會(huì)計(jì)和倡導(dǎo)重置成本計(jì)價(jià)的

48、荷蘭式會(huì)計(jì)。北歐會(huì)計(jì)模式允許企業(yè)轉(zhuǎn)移資產(chǎn)和收入,可以不公開(kāi)或不完全公開(kāi)會(huì)計(jì)信息,最大限度地維護(hù)企業(yè)利益。5.蘇聯(lián)會(huì)計(jì)模式的特征:該模式適應(yīng)社會(huì)主義計(jì)劃經(jīng)濟(jì),是運(yùn)用馬列主義原理指導(dǎo)會(huì)計(jì)工作,實(shí)現(xiàn)經(jīng)濟(jì)管理的初步嘗試。一段時(shí)期內(nèi),該模式一味強(qiáng)調(diào)指令性計(jì)劃,會(huì)計(jì)制度高度集中,不重視經(jīng)濟(jì)效益,不承認(rèn)企業(yè)利益,片面追求產(chǎn)值,這與蘇聯(lián)長(zhǎng)期不承認(rèn)市場(chǎng)機(jī)制的積極作用和缺乏對(duì)商品經(jīng)濟(jì)的正確認(rèn)識(shí)有關(guān)。隨著蘇聯(lián)、東歐社會(huì)主義國(guó)家的經(jīng)濟(jì)體制改革,該模式正在發(fā)生較大的變化。中國(guó)會(huì)計(jì)指導(dǎo)思想基本上屬于傳統(tǒng)的蘇聯(lián)模式,隨著經(jīng)濟(jì)體制改革的深入進(jìn)行,我國(guó)會(huì)計(jì)應(yīng)兼收并蓄,創(chuàng)立確保國(guó)家稅收和維護(hù)企業(yè)合理權(quán)益雙重導(dǎo)向的會(huì)計(jì)模式,正確處

49、理好國(guó)家與企業(yè)的關(guān)系。9.作者認(rèn)為基于公允反映與法律遵循的分類比基于普通法和成文法法律體系的分類更好地反映了當(dāng)今世界的會(huì)計(jì)。你同意這種看法嗎？為什么？The chapter discusses three major accounting classifications. The first is the one by Mueller (1967):· Macroeconomic approach, where accounting practice is designed to enhance macroeconomic goals;· Microeconomic app

50、roach, where accounting develops from the principles of microeconomics;· Independent discipline approach, where accounting develops from business practices based on judgment and trial-and-error; and · Uniform approach, where accounting is standardized so it can be used as a tool of adminis

51、trative control by central government.The second classification is the one based on legal systems, which closely parallels the third classification based on practice systems. Generally speaking, the features of common law accounting (legal system) are those described for fair presentation accounting

52、 (practice system). The features of code law accounting (legal system) are those described for legal compliance accounting (practice system). Fair presentation (common law) emphasizes substance over form and is oriented toward the decision needs of external investors. Thus, it is capital markets ori

53、ented. Financial statements help investors judge managerial performance and predict future cash flows and profitability. Extensive disclosures provide additional relevant information for these purposes.Legal compliance (code law) accounting is designed to satisfy government-imposed requirements such

54、 as calculating taxable income or complying with the national governments macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonuses paid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stabl

55、e tax, dividend and bonus payouts.As noted above, fair presentation accounting is associated with common law countries, while legal compliance accounting is associated with code law countries. However, many companies from code law countries now follow International Financial Reporting Standards in t

56、heir consolidated financial statements. IFRS are based on the principles of fair presentation.本章討論三個(gè)主要會(huì)計(jì)分類。第一個(gè)是繆勒（1967）提出的：· 在宏觀經(jīng)濟(jì)模式下，會(huì)計(jì)實(shí)務(wù)旨在加強(qiáng)宏觀經(jīng)濟(jì)目標(biāo);（會(huì)計(jì)實(shí)務(wù)是從國(guó)家的經(jīng)濟(jì)目標(biāo)中派生出來(lái)的，并為其服務(wù)。）· 在微觀經(jīng)濟(jì)模式下，會(huì)計(jì)按照微觀經(jīng)濟(jì)的原則發(fā)展;· 在獨(dú)立學(xué)科模式，會(huì)計(jì)從基于判斷和試錯(cuò)而發(fā)展的；和· 在統(tǒng)一模式，會(huì)計(jì)被標(biāo)準(zhǔn)化并用作中央政府進(jìn)行管理控制的工具。第二類是基于法律體系的分類，這與基于實(shí)務(wù)體

57、系的第三類分類密切相關(guān)。一般來(lái)說(shuō)，普通法會(huì)計(jì)（法律體系）的特征是為公允反映會(huì)計(jì)（實(shí)務(wù)體系）所描述的特征。成文法會(huì)計(jì)（法律體系）的特征是法律遵循會(huì)計(jì)（實(shí)務(wù)體系）描述的特征。公允反映（普通法）強(qiáng)調(diào)實(shí)質(zhì)重于形式，面向外部投資者的決策需求。因此，它是資本市場(chǎng)導(dǎo)向。財(cái)務(wù)報(bào)表有助于投資者判斷管理績(jī)效，預(yù)測(cè)未來(lái)現(xiàn)金流量和盈利能力。廣泛的披露為這些目的提供額外的相關(guān)信息。法律遵循（成文法）會(huì)計(jì)旨在滿足政府強(qiáng)加的要求，如計(jì)算應(yīng)納稅所得額，或符合國(guó)家政府的宏觀經(jīng)濟(jì)計(jì)劃。收益金額還可能是向股東分派股利和向管理人員和員工支付獎(jiǎng)金的依據(jù)。穩(wěn)健的計(jì)量能保證分配的金額比較審慎。在年度之間拉平收益，意味著稅收、鼓勵(lì)和獎(jiǎng)金支付

58、更加穩(wěn)定。如上所述，公允反映會(huì)計(jì)與普通法國(guó)家相關(guān)，而法律遵循會(huì)計(jì)與成文法國(guó)家相關(guān).。然而，從成文法國(guó)家的許多公司國(guó)家現(xiàn)在在其合并財(cái)務(wù)報(bào)表中遵循國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則是基于公允原則。10. 各個(gè)國(guó)家或地區(qū)會(huì)計(jì)體系趨同或協(xié)調(diào)的前景如何？哪些因素可能會(huì)對(duì)促進(jìn)或阻礙這種變革產(chǎn)生影響？The chapter contends that many accounting distinctions at the national level are becoming blurred because of global capital market pressures. An increasing number of companies are listing on multiple stock exchanges. This has pressured accounting policy makers around the world to harmonize (converge) reporting requirements. This has also pressured companies to devise financial reporting practices that satisfy multiple requirements and user groups.