关于会计的英文文献原文(带中文翻译)

TheOptimizationMethodofFinancialStatementsBasedonAccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.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.Fromtheperspectiveofpublicinterests,reliabilityandlegalevidencearerequiredasqualitativecharacters,whichistheoriginofthetraditionalhistoricalcostaccounting.Fromtheperspectiveofprivateinterest,securityinvestorsandfinancialregulatoryauthoritieshopethatfinancialstatementsreflectchangesofmarketpricestimelyrecordingobjectivemarketconditions.Thisistheoriginoffairvalueaccounting.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,becausetheriskoff