代写英语职称论文-Discussion on the financial accounting theory structure-财务会计理论英文论文
Abstract: accounting basic theory research and the accounting is the core of the concept and the principle, the basic theory of financial accounting research subject to accounting practice level of development and the accounting theory worker's level of understanding. Financial accounting basic theory of the structure should include the function of accounting, accounting target, accounting standards, accounting elements accounting environment, etc..
American Accounting Association in 1966 published" on" proposed basic accounting theory, accounting theory research can play a role in four aspects: determining the accounting scope, so as to put forward the concept of accounting, it is possible to establish accounting theory; the establishment of accounting standards to judge, evaluation of accounting information; accounting practice in the specified may improve some aspects; accounting for researchers seeking to expand the accounting application range and as a result of the social development and needs to expand the scope of accounting disciplines, provide a useful framework. Since the nineteen eighties, various countries and some international accounting organizations began to study and develop, issued a statement of financial accounting concepts, accounting theory workers hope the accounting theory of accounting standard setting up lead or guide. At present, domestic and international accounting academia discuss theoretical structure of accounting problems vary, most of the theoretical structure of the conceptual framework of methods, namely according to accounting hypothesis, accounting functions, accounting target, accounting standards, accounting elements, accounting environment, accounting procedure etc to research.
1, the objective of financial accounting Connotation -- the function of accounting
The function of accounting is the accounting in economic management functions and can play a role, it is the accounting objective connotation. The accounting function is associated with the different stages of economic development of the accounting requirements are closely related, with the development of economy, accounting in the economic management activity function scope expands unceasingly, accountant function will continue to increase. China's accounting functions research is in the nineteen sixties started, by Marx about " as the process control and summary of idea book" discusses the influence on accounting function, basic tend to" accounting" and" supervision" of two big functions. Until the nineteen eighties, emerged from the " function"," two functions" until" eight functions" and" functions" coexist. But these studies has always been to Marx on this basis bookkeeping, without consideration of the development of the accounting practice, thus to improve the content of accounting theory structure.
From the development trend of modern accounting, accounting functions should be summarized as" reflection" and" management " two big function comparison rightly. Reflection function refers to the accounting information to the users are fully revealed; function of management accounting in enterprise management refers to the management of various aspects, including forecast, decision, control, analysis. Accounting functions and management functions are mutual connection, inseparable. Reflecting function is the management of the basis functions, management functions to provide services, the management function is the inherent functions of accounting, accounting is the primary function of. Practice has proved that, the management level of enterprises more and more high, the accounting and management combined with the higher requirements, the accounting control function will play more fully. Different accounting professionals due to their different post duty, generally should exert different functions, such as the board of supervisors and the accountant appointment system has provided the theory basis.
2, the financial accounting work requirements -- accounting target
Financial accounting target is the overall purpose of accounting work, it is the specific of accounting functions, often as the logical starting point of accounting theory. Because of the accounting objective and accounting functions of the immanent connection, western accounting emphasizes the accounting goal, our accounting academia emphasizes accounting functions, this is due to the financial accounting system and the operation caused by different, is /expected to play the objective function or subjective requirements. The accounting profession in generally accepted accounting objectives of the concept, but not the students party accounting goal of understanding are also different. Such as" decision usefulness school" think, accounting objective is to provide the users with useful information," the economic responsibility of the school" believes that the accounting goal, is to reflect and report the accounting responsibility and its implementation. China's accounting standards in the definition of the accounting target is: to provide the relevant state authorities, external investors and internal management departments to provide accounting information. At present, most countries of the world using the decision usefulness view, the author also tend to this view. The reason is that, in financial accounting theory structure study should be forward-looking, should from long-term point of view, in order to ensure its stability and application framework.
Financial accounting goal, the key is to improve the quality of accounting information. Different countries and institutions of accounting information quality requirements are different. Such as the American Institute of Certified Public Accountants is expressed as: relevance and importance, form and essence, to avoid bias, reliability, comparability, consistency, comprehensible. While the United States financial accounting standards committee emphasizes the relevance and reliability. The author thinks, since the objective of financial accounting is to provide useful information, so the quality of accounting information basic requirements should be: relevance, reliability and consistency. The correlation is decision-making and useful sex is the most important quality characteristics of accounting information to ensure users, access is related to decision-making information; reliable performance to ensure the information users access to reliable information, avoid false and misleading, in order to make the right decisions; consistent performance information are comparable, ensure the plurality of accounting data with the same foundation.
3, the financial accounting technical specification -- accounting standards
Accounting standards from the technical perspective on financial accounting business process proposed specification requirements and the judgment standard of financial accounting, is a technical specification. Accounting is the accounting work experience in the practice of abstract and summary, it in turn to guide and standardize the accounting practice, accounting personnel processing for specific business operation rules. For a mature society, accounting standards is not only a technical standard, in its formulation and implementation process, with economic and political. American accounting standards is the world's most representative, to maintain social and economic order, promote the development of capital market plays a very important role. From our country in the early nineteen eighties by accounting community began to put forward clearly the concept of accounting standards, the industry accounting system design and coordination of international accounting basis. The accounting criterion of our country is divided into the basic principles and specific guidelines on two levels, the basic criteria for financial accounting basic content made principle provision, specific guidelines on financial accounting basic business and special industry accounting provisions.
From theoretic look, accounting standards system is a complete system, but the relationship between the need to coordinate the contradiction. Such as the authenticity principle and the principle of prudence, timeliness principle, applicability principle between all the problems need to be coordinated.
4, the financial accounting of the specific content -- accounting elements
Accounting element is in accordance with the economic characteristics of the economic business classification project, it is the specific content of the basic classification of financial accounting. Due to the changing social economic environment, economic management requirements are quite different in different countries, so the accounting elements project is different. Accounting elements of the division should fully consider the content of the project 's basic characteristics, namely project of homogeneity, independent and systematic. This is because only according to the same content and homogeneous features for classification can be on the financial accounting of the specific content of effective accounting classification; and the accounting elements in its essential characteristics and should be distinguished from other accounting elements, so it has its independent significance; at the same time various accounting factors should have very strict logic relationship, can fully reflect the intrinsic link accounting equation. According to China's social and economic characteristics, China's" enterprise accounting standards accounting elements" will be divided into six, namely asset, indebted, possessory rights and interests, income, cost and profit. Among them, assets, liabilities and owner's equity as a static factor (also known as the balance sheet, income factor ), costs and profits for the dynamic elements ( also called profit watch element ). Only a clear provisions of the accounting elements of the content, in order to standardize accounting practice, accounting personnel can be extremely complex accounting practices in handy for business processing.
5, the financial accounting of the social background -- accounting environment
Environmental accounting refers to accounting the various objective conditions, different stages of social development of accounting has its different environment condition. Accounting environment of accounting theory, accounting theory, accounting organization, accounting practice development has a great influence in the history of accounting development, major reform and innovation and the social economic development are closely related. And the development of accounting on the accounting environment has great effect on social economy, it tends to maintain order, the configuration of economic resource, financial regulations implementation play an important effect. Because of this, the international accounting experts have attached great importance to environmental accounting research, often as a starting point in the study of the accounting problems.
The accounting profession generally, accounting environment includes productivity environment, economic environment and political environment of three kinds of elements. In the accounting environment, accounting for the impact is the biggest productivity environment, a country or area society productivity at different stages of development directly determines the level of development of the accounting theory and method. The second is the economic environment, including the economic management system, enterprise organization form, the form of system of ownership, it determines the accounting research direction. Social politics, law, culture and education of the superstructure on the financial accounting practice and accounting standards define a role can not be ignored, it can fully reflect the different superstructure will and thought. From a historical point of view, the creation and development of accounting and the accounting environment without exception. Management accounting based on the need to produce, and with the change of accounting environment and the evolution of. Accounting and the accounting environment between the two-way interactions between, on one hand, with the accounting environment, accounting is also growing and mature; on the other hand, the new accounting method can also promote or impede the corresponding changes in the accounting environment, and actively promote the development of society.
代写英语职称论文Reference.
[1 ] Wu Shuipeng. Chinese accounting theory research. Beijing: China financial and Economic Publishing House, 2000.
[2 ] Liu Zhongwen. Accounting theory and accounting standard problem research. Capital University of Economics and Business press, 2000.