關(guān)于會計的英文文獻原文

AccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandards(IFRS)wasfundamentallyflawedbyfairvalueaccountingandasset-impairmentaccounting.Accordingtolegaltheoryandaccountingtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattribute”accountingsystemshouldbereplacedbya“segregated”systemwithhistoricalcostandfairvaluebeingkeptstrictlyapartinfinancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancethereliabilityandusefulnessoffinancialstatements.I..INTRODUCTIONBasedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsin2006takingtheInternationalFinancialReportingStandards(hereinafterreferredtoas“theInternationalStandards”)forreference.TheEnterpriseAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjectively.Theobjectiveofaccountingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedtheoryforreference,butalsoaccordwiththeneedsofChina'ssocialistmarketeconomyconstruction.OnthebasisofathoroughevaluationoftheachievementsandlimitationsofInternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.II.OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:PARALLELINGLISTINGOFLEGALFACTSANDFINANCIALEXPECTATIONAsanimportantmanagementactivity,accountingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Optimizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemandsofthefinancialstatementsinbothmacroandmicrolevelintoaccount.Whydocompaniesneedtopreparefinancialstatements?Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?Thosequestionsarebasicissuesweshouldconsiderontheoptimizationoffinancialstatements.Fromtheperspectiveof"publicinterests",reliabilityandlegalevidencearerequiredasqualitativecharacters,whichistheoriginofthetraditional"historicalcostaccounting".Fromtheperspectiveof"privateinterest",securityinvestorsandfinancialregulatoryauthoritieshopethatfinancialstatementsreflectchangesofmarketpricestimelyrecording"objective"marketconditions.Thisistheoriginof"fairvalueaccounting".Whetheronesetoffinancialstatementscanbecompatiblewiththesetwodifferentviewsandbalancethepublicinterestandprivateinterest?Tosolvethisproblem,wedesignanewbalancesheetandanincomestatement.From1992to2006,alotofnewideasandnewperspectivesareintroducedintoChina'saccountingpracticesfrominternationalaccountingstandardsinagradualmannerduringtheaccountingreforminChina.TheseideasandperspectivesenrichedtheunderstandingofthefinancialstatementsinChina.Theseachievementsdeserveourfullassessmentandshouldbefullyaffirmed.However,academiaandstandard-settersarealsoawarethatInternationalStandardsarestillintheprocessofdeveloping.Thepurposeofproposingnewformatsoffinancialstatementsinthispaperistopushforwardtheaccountingreformintoadeeperlevelonthebasisofinternationalconvergence.III.THEPRACTICABILITYOFIMPROVINGTHEFINANCIALSTATEMENTSSYSTEMWhetherthefinancialstatementsareabletomaintaintheirstability?Itisnecessarytomobilizetheinitiativesofbothsupply-sideanddemand-sideatthesametime.Weshouldconsiderwhetherfinancialstatementscouldmeetthedemandsofthemacro-economicregulationandbusinessadministration,andwhethertheyarepopularwithmillionsofaccountants.Accountantsareresponsibleforpreparingfinancialstatementsandauditorsareresponsibleforauditing.Theywillbenefitfromtheimplementationofthenewfinancialstatements.Firstly,fortheaccountants,undertheisolateddesignofhistoricalcostaccountingandfairvalueaccounting,theirdailyaccountingpracticeisgreatlysimplified.Accountingprocesswillnotneedassetsimpairmentandfairvalueanylonger.Accountingbookswillnotrecordimpairmentandappreciationofassetsanylonger,forthehistoricalcostaccountingiscomprehensivelyimplemented.Fairvalueinformationwillberecordedinaccordancewithassessmentonlyatthebalancesheetdateandonlyintheannualfinancialstatements.Historicalcostaccountingismorelikelytoberecognizedbythetaxauthorities,whichsavesheavyworkloadofthetaxadjustment.Accountantswillnotneedtocalculatethedeferredincometaxexpenseanylonger,andtheprofit-after-taxinthesolidlinetableisacknowledgedbytheCompanyLaw,whichsolvestheproblemofdeterminingtheprofitavailablefordistribution.Accountantsdonotneedtorecordthefairvalueinformationneededbysecurityinvestorsintheaccountingbooks;instead,theyonlyneedtolistthefairvalueinformationatthebalancesheetdate.Inaddition,becausethedatainthesolidlinetablehaslegalcredibility,sothelegalrisksofaccountantscanbewellcontrolled.Secondly,thearbitrarinessoftheaccountingprocesswillbereduced,andtheauditors’reviewprocesswillbegreatlysimplified.Theindependentauditorswillnothavetobeartheconsiderablelegalriskforthedotted-linetabletheyaudit,becausetheriskoffairvalueinformationhasbeenpromptedas"notsupportedbylegalevidences".Accountantsandauditorscanquicklyadapttothisfinancialstatementssystem,withouttheneedoftraining.Inthisway,theycansavealotoftimetohelp了決定可獲得利潤分配的問題。會計師不需要在會計賬簿記錄證券投資者需要的公允價值信息，相反，他們只需要列出在資產(chǎn)負債表日的公允價值的資料。此外，因為在實線表中的數(shù)據(jù)具有法律的公信力，所以會計師的法律風險可以得到很