會計專業(yè)英文文獻(xiàn)

1、wordThe Optimization Method of Financial Statements Based on Accounting Management Theory ABSTRACT This 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 a

2、nd asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute accounting system should be replaced by a “segregated system with historical cost and fair value being kept strictly apa

3、rt in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.INTRODUCTION Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the In

4、ternational Financial Reporting Standards (hereinafter referred to as “the International Standards) for 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 accou

5、nting reformation following-up is to establish the accounting 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 limi

6、tations of International Standards, this paper puts forward 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 EXPECTATION As an important management activ

7、ity, accounting should make use of information systems based 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

8、 both macro and micro level into account. Why do companies need 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 "publi

9、c interests", reliability and legal evidence are required 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 s

10、tatements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest

11、To solve this problem, we design a new balance sheet and an 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

12、 and perspectives enriched the understanding of the financial 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 pr

13、oposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM Whether the financial statements are able to maintain their stability

14、It is necessary to mobilize the initiatives of both supply-side 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. Accountant

15、s are responsible for preparing financial statements and auditors 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 acco

16、unting practice is greatly simplified. Accounting process will 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 re

17、corded in accordance with assessment only at the balance sheet 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 in

18、come tax expense any longer, and the profit-after-tax in the solid 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

19、 books; instead, they only need to list the fair value information at the balance sheet date. In addition, since 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, an

20、d the auditors review process will be greatly simplified. The 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 aud

21、itors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workl

22、oads of accounting and auditing have been substantially reduced, 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 statements are expected to enhance the usefuln

23、ess of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONS The 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

24、 value of assets and liabilities, so that we can subtract the fair 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 impa

25、irment accounting and fair value accounting. China's accounting 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 publi

26、c interests and private interests and can redesign the financial statements 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

27、 meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statemen

28、ts system which not only meets the domestic needs, but also converges with the International Standards. 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(shí)用性。國際財務(wù)報告準(zhǔn)那么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(dú)立的歷史本錢和公允價值被嚴(yán)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(shí)用性。一、引言 根據(jù)國際會計銜接

29、方法，財政部發(fā)布2006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)那么 以下簡稱 國際標(biāo)準(zhǔn) 。在企業(yè)會計準(zhǔn)那么公平價值核算成功擴(kuò)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(jìn)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(jì)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(jìn)行全面評估的根底上，提出了一種立場，以深化會計改革和加強(qiáng)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(shí)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(jì)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

30、觀層面的財務(wù)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)？這些問題是根本問題，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(diǎn)，是傳統(tǒng)的“歷史本錢會計的由來。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(diǎn)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(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)到中國的會計實(shí)踐,國際會計準(zhǔn)那么在中國的會計改革中漸變。這些思想和觀點(diǎn)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)仍然在開展中。文中提出的財務(wù)報表會計改革新格式的目的，是推進(jìn)到一個關(guān)于國際趨同的更深層次的根底上。三、提高系統(tǒng)財務(wù)報表的實(shí)用性 財務(wù)報表是否能夠保持其穩(wěn)定性呢？在同一時間要發(fā)動供給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(jì)調(diào)控和企業(yè)管理的要求，并且是否受數(shù)以百萬計的會