会计环境对会计确认与计量的影响 外文文献译文及原文

1、ContenttsAbstracctIIntroduuctionnEfficieent Acccountting SSystemms1Chapterr 1 Acccountting 111.1 Thee deciision of acccountting 221.2 Thee funcctionss of aaccounnting4Chapterr 2 Acccountting eenviroonmentt772.1 Thee goall of aaccounntant is thhe staartingg poinnt in whichh accoountinng envvironmment

2、 aaffectts thee accoountinng infformattion ssystemm92.2 Acccountiing asssumedd reveeals cclose link betweeen acccountting aand itts intterdeppendennt extternall enviironmeent102.3Acccountiing sttandarrds diisclosse thee requuest oof acccountiing ennvironnment to acccountting iinformmationn113Chapter

3、r 3 Acccountting ssystemm15Conclussion330Referennces311Thanks332Efficieent Acccountting SSystemmsThe exiistencce andd deveelopmeent off everrythinng aree undeer cerrtain envirronmenntal ccondittions. Accoountinng, ass one of thhe mosst impportannt praacticee of hhuman activvitiess is nnot a casess o

4、utsidde. Acccountting eenviroonmentt havee the base sensee for the ssmoothh condduct oof thee actiivitiees of accouuntingg, whilee variious aaccounnting envirronmenntal ffactorrs willl havve isoolatedd impaact onn totall actiivity of thee accoountinng sysstem. The sttudy oof thee struucturee of tthe

5、 acccountting eenviroonmentt systtem annd thee relaationss betwween tthe vaariouss elemments in thhis syystem made us too be mmuch mmore rrealisstic iin thiis areea of accouuntingg theoory annd praacticee, to bbuild a harrmonioous Ennvironnmentaal Sysstem ffor cllear ddirecttion, so ass to ppromotte

6、 thee accoountinng cauuse off susttainabble deeveloppment.Chapterr 1 Acccountting1.1 Thee deciision of acccountting Accountting iis onee of tthe faastestt growwing ffieldss in tthe moodern businness wworld. Everry neww shorre, scchool, resttaurannt, orr fillling sstatioon inddeed, any nnew ennterprr

7、ise oof anyy kindd incrreasess the demannd forr accoountannts. CConseqquentlly, thhe demmand ffor acccounttants is geenerallly muuch grreaterr thann the supplly. Goovernmment oofficiial offten hhave aa legaal bacckgrouund: ssimilaarly, the mmen annd wommen inn manaagemennt oftten haave a backgground

8、d in aaccounnting. Theyy are usuallly faamiliaar witth thee methhodoloogy off finaance aand fuundameentalss of ffiscall and businness aadminiistrattion. Todayss accoountannts arre as diverrse ass theiir jobb assiignmennts. AAccounntantss may be maale orr femaale, ooutgoiing orr consservattive, but t

9、they aare alll anaalyticcal. TThey mmay haave baackgroounds in arrt hisstory or coomputeer proogrammming. They come from everyy ethnnic annd cullturall backkgrounnd.The acccountiing baackgroounds can oopen ddoors to mosst linnes off busiiness. In sshort, accoountinng deaals wiith alll faccets oof an

10、 organnizatiion ppurchaasing, manuufactuuring, markketingg, andd disttributtion. This is whhy acccountiing prrovidees succh an excelllent basiss for businness eexperiience. Accoountinng is an innformaation systeem neccessittated by thhe greeat coomplexxity oof moddern bbusineess.1.2 Thee funcctionss

11、 of aaccounntingOne of the mmost iimporttant ffunctiions oof acccountiing iss to aaccumuulate and rreportt finaanciall infoormatiion thhat shhows aan orgganizaations finnanciaal possitionn and the rresultts of its ooperattions to itts intterestted ussers. Thesee userrs incclude managgers, stockkhold

12、eers, bbanks and oother crediitors, goveernmenntal aagenciies, iinvesttment advissors, and tthe geenerall publlic. FFor exxamplee, stoockhollders must have an orrganizzationns fiinanciial innformaation in orrder tto meaasure its mmanageements perrformaance aand too evalluate theirr own holdiings. Ba

13、nkss and otherr credditorss mustt conssider the ffinanccial sstrenggth off a buusinesss beffore ppermittting it too borrrow fuunds. Potenntial invesstors need finanncial data in orrder tto commpare prosppectivve invvestmeents. Also many laws requiire thhat exxtensiive fiinanciial innformaation be re

14、eporteed to the vvariouus levvels oof govvernmeent. BBusineesses usuallly puublishh suchh repoorts aat leaast annnuallly. Too meett the needss of tthe exxternaal useers, aa frammeworkk of aaccounnting standdards, prinnciplees andd proccedurees knoown ass “gennerallly accceptedd accoountinng priincip

15、lles” hhave bbeen ddevelooped tto inssure tthe reelevannce annd relliabillity oof thee accoountinng infformattion ccontaiined iin theese exxternaal finnanciaal repports. The subdiivisioon of the aaccounnting proceess thhat prroducees theese exxternaal repports is reeferreed to as fiinanciial acccoun

16、tting.Anotherr impoortantt funcction of acccountting iis to proviide thhe mannagemeent innside an orrganizzationn withh the accouuntingg infoormatiion neeeded in thhe orgganizaations intternall deciision-makinng, whhich rrelatees to plannning, contrrol, aand evvaluattion wwithinn an oorganiizatioon.

17、 Foor exaample, budggets aare prrepareed undder thhe dirrectioons off a coompanyys coontrolller oon an annuaal bassis annd exppress the ddesirees andd goalls of the ccompannys mmanageement. A peerformmance reporrt is suppllied tto hellp a mmanageer foccus hiis atttentioon on probllems oor oppportunn

18、itiess thatt mighht othherwisse go unnotticed. Furtthermoore, ccost-bbenefiit datta willl be needeed by a commpanys mannagemeent inn deciiding amongg the alterrnativves off reduucing pricees, inncreassing aadverttisingg, or doingg bothh in aattemppt to mainttain iits maarket sharees. Thhe proocess o

19、f geeneratting aand annalyziing suuch acccountting iinformmationn for interrnal ddecisiion mmakingg is ooften referrred tto as managgeriall accoountinng andd the relatted innformaation reporrts beeing ppreparred arre callled iinternnal maanagemment rreportts. Ass conttrasteed witth finnanciaal accco

20、untiing, aa manaagemennt acccountiing innformaation systeem proovidess bothh histtoricaal andd estiimatedd infoormatiion thhat iss releevant to thhe speecificc planns on more frequuent bbasis. And managgeriall accoountinng is not ggovernned byy geneerallyy acceepted accouuntingg prinnciplees.Chapter

21、r 2 Acccountting eenviroonmenttThe groowth oof orgganizaationss, chaanges in teechnollogy, goverrnmentt reguulatioon, annd thee globbalizaation of ecconomyy duriing thhe tweentietth cenntury have spurrred thhe devvelopmment oof acccountiing. AAs a rresultt, a nnumberr of sspeciaalizedd fiellds off a

22、ccoountinng havve evoolved in addditioon to finanncial accouuntingg and managgeriall accoountinng, whhich iincludde audditingg, cosst acccountiing, ttax acccountting, budgeetary accouuntingg, govvernmeental and nnot ffor-prrofit accouuntingg, humman reesourcces acccountting, envirronmenntal aaccounn

23、ting, sociial acccountting, interrnatioonal aaccounnting, etc. For exampple, ttax acccountting eencomppassess the prepaaratioon of tax rreturnns andd the consiiderattion oof thee tax conseequencces off propposed businness ttransaactionns or alterrnativve couurses of acction. Goveernmenntal aand noot

24、-forr-proffit acccountting sspeciaalizess in rrecordding aand reeportiing thhe traansacttions of vaariouss goveernmenntal uunits and oother not-ffor-prrofit organnizatiions. Interrnatioonal aaccounnting is cooncernned wiith thhe speecial probllems aassociiated with the iinternnationnal trrade oof mu

25、lltinattionall busiiness organnizatiions. All fforms of acccountting, in thhe endd, proovide inforrmatioon to the rrelateed useers annd hellp theem makke deccisionns. Accounttant tthe ennvironnment has, the ddeveloopmentt clossely wwith aaccounntant relatted, aand deecidedd thatt accoountannt thee t

26、houught tthat tthe acccountting ttheoryy, acccountaant orrganizze, acccounttant tthe leegal ssystemm as wwell aas thee accoountanncy leevel oof devvelopmment hhistorric coonditiion annd thee partticulaar casse.Studiess accoountannt thee enviironmeent thhe inffluencce whiich deevelopps to accouuntant

27、t, shoould ttake aaccounntant the ggoal, accouuntantt supppose, the aaccounnting standdards as thhe cluue.2.1 Thee goall of aaccounntant is thhe staartingg poinnt in whichh accoountinng envvironmment aaffectts thee accoountinng infformattion ssystemm Each kiind off accoountannt undder thhe patttern

28、accouuntantt the goal concrrete ddifferrence may ssum upp as aaccounntant the eenviroonmentt diffferentt resuult. LLookinng froom lonngituddinal, the diffeerent histooricall periiod, aaccounntant the eenviroonmentt is ddifferrent, accouuntantt the goal is allso diiffereent, ffrom tthis ccausess the

29、accouuntingg infoormatiion exxistennce huuge diiffereence; Lookiing frrom crrosswiise, ddifferrent nnationnal acccounttant tthe ennvironnment is diiffereent, aaccounntant the ggoal ccontennt hass the diffeerencee, itss accoountinng infformattion iis alsso uniique. Aboutt accoountannt thee goall, the

30、e theooristss havee “thee poliicy-maaking usefuul vieew” annd “thhe mannagemeent reesponssibiliity viiew” tthe sttrugglle. Whhat poolicy-makinng useeful vview iinterddependdence is thhe devvelopeed cappital markeet, thhe ressourcees reqquest and iis enttrusteed witth sommethinng thee relaationss are

31、 estabblishees thrrough the ccapitaal marrket. Thus, the resouurces entruustingg partty andd is eentrussted wwith ssomethhing tthe siide reesponssibiliity reelatioons inntermeediaryy becoomes bbecausse of the ccapitaal marrket ffuzzy. But the rresponnsibillity vview tto basse thee resoourcess requue

32、st wwhich formss in tthe diirect interrcoursse witth is entruusted with sometthing the rrelatiions. Westeern vaariouss counntriess and the iinternnationnal acccountting sstandaards ccommitttee aapprovve thee poliicy-maaking usefuul vieew. Iff the interrnatioonal aaccounnting standdards commiittee sa

33、id that “mustt focuus thee atteentionn to pprovidde to the eeconommic deecisioon-makking uusefull infoormatiion”. Compaarativvely sspeakiing, tthe maanagemment rresponnsibillity vview ddependds on each otherr accoountannt thee enviironmeent annd thee Chinnese ppresennt staage ecconomiic refform aand

34、 thhe devvelopmment aactuall situuationn evenn moree talllies. The ccurrennt ourr counntry ffinanccial iinventtory aaccounntings esssentiaal tarrget, shoulld loccate, in appproacches tthe trrusteee to rreportt the fiducciary duty in thhe fullfillmment ssituattion. Becauuse off fromm the time, the ma

35、naggementt respponsibbilityy vieww mainnly faaces tthe fuuture, but facess in tthe paast annd thee pressent. But iin acccountaant coonfirmmed thhat thhe staandardd and the mmeasurrementt founndatioons cchoicees asppect, the ffoothoold inn the past and tthe prresentt mustt be eeasierr thann in tthe f

36、uuture the ffoothoold, pprovidded thhe infformattion qqualitty eveen morre dreew cloose too the goal the rrequesst.Becausee justt accoountannt thee goall affeects tthe acccountting iinformmationn systtems basicc reasson, tthereffore, the eenviroonmentt embaarks ffrom aaccounntant to acccounttant tth

37、e gooal loocatess, cann causse thee accoountinng theeory tto movve towward tthe acccountting ppractiice frrom Yuu the accouuntingg pracctice.2.2 acccountaants ssuppossed haas proomulgaated aaccounntant betweeen thhe extternall enviironmeent cllose rrelatiions wwhich depennded oon eacch othher wiith

38、itt.Accounttant ssupposses iss the accouuntingg perssonnell the reasoonablee judggment whichh locaates tto thee accoountinng thee channge whhich ddoes nnot deecide accouuntantt who the eenviroonmentt makees, iss the accouuntingg basiic preemise Accouuntantt suppposes to fiinanciial innventoory accco

39、untting hhas thhe oveerall imporrtancee inflluencee, it is thhe behhaviorr mainn bodyy and the ggeneraal sittuatioon embbarks from accouuntantt consstructts thee systtem innfo, AAmericcan Acccountting sstandaards CCommitttee RRespecctive Accouuntantt Reseearch deparrtmentts fiirst mmemoirr is “aacco

40、unntants funndamenntal aassumpption”. Althhough theorreticaally sspeakiing, tthe soound vvalue inforrmatioon willl havve thee guiddance compaared tto thee histtoricaal cossts innformaation regarrding the uuser ffuturee econnomic decission-mmakingg, jusst likke butt US CCharteered aaccounntant the AA

41、ssociiationn finaanciall repoort Teechniccal coommitttee wiill puublishh the topicc willl be Improovemennt Entterpriise Reeporteed thaat - - Custtomer Guidaance said that the nnumeroous ussers ddid noot advvocatee by tthe soound vvalue patteern suubstittutionn histtoricaal cossts paatternn, itss rea

42、sson wiill maainly be sttems ffrom tthe guuaranttee fiinanciial reeport inforrmatioon connsisteency, reliaable aand thhe cosst - bbenefiit priinciplle connsiderrationn. Howwever, theyy advoocate many kindss of mmeasurrementt attrributee mix valuaation.Accounttant ssupposses iss baseed on the eextern

43、nal ennvironnment uncerrtaintty prooposedd thatt therreforee, mayy say that accouuntantt suppposes is thhe acccountiing thheory and aaccounntant the eenviroonmentt connnectedd bordder meeetingg poinnt, deependss on eeach oother accouuntantt withh it tthe ennvironnment to haave thhe exttremelly cloos

44、e reelatioonshipp.2.3 Thee accoountinng staandardds dissclosee accoountannt thee enviironmeent too the accouuntingg infoormatiion reequesttAccounttant tthe ennvironnment to acccountting sstandaards influuence, may maniffest iin thee accoountinng staandardds tecchnicaal natture, the ssociall two aspe

45、ccts.1. Techhnicall natuure. TThe acccountting sstandaards wwere cconsiddered that is onne kinnd of pure objecctive restrraint organnizatiion, oone meerely technnicals staandardd methhod, iits gooal iss enabbles aaccounnting practtice pprocesssing the ssciencce, too be rreasonnable, to bbe connsiste

46、ent. SSince produuces tthe beehavioor hass univversall resttraintt accoountannt aftter acccounttant tthe sttandarrd sysstem, accouuntantt refoorms mmainlyy dispplays in acccounttant tthe sttandarrd sysstemss refoorm, bbut acccounttant sstandaard syystems refform, displlays ffor cooncrette acccountaa

47、nt thhe commputinng tecchniquue innnovatiion.2. Sociialityy. Thee diffferentt accoountinng staandardds willl havve thee diffferentt accoountinng infformattion, thus affeccts thhe diffferennt maiin boddy bennefit, it wwill ccause part of peeople to prrofit, but anothher paart off peopple poossiblly s

48、ufffer iinjuryy. Thee accoountinng staandardds prooduce the eeconommic coonsequuencess provve itss and impurre objjectivve. Acccountting sstandaards sociaality materriallyy is tthe ecconomiic intterestt quesstion, immeediatee inflluencee to eeconommic innteresst bettween relatted vaariouss aspeects

49、aassignnment. One of maarket econoomys base elemeents iis thee fairr comppetitiion；All mmarkett econnomy pparticcipantts cannnot ddifferrent fform tthe raank diiffereence bbecausse of the rright statuus. Iff the adminnistraative rightt traddes thhe behhaviorr withh the markeet ecoonomy to unnify iin

50、 toggetherr, willl desstroy the mmarkett mechhanismm, willl be unablle to realiize thhe marrket eeconommy efffectivve dissposittion rresourrces ffunctiion. TThereffore aaccounnting standdards formmulatiion orrganizzationn mustt be tthe neeutrall orgaanizattion, guaraanteess the accouuntingg stanndar

51、dss fairrness and tthe raationaality.Chapterr 3 Acccountting SSystemm AAccounnting systeem reffers tto esttablissh acccountiing annd acccountiing suuperviision proceedure and mmethodd of bbusineess acctivitties. Effecctive accouuntingg systtem shhould do: 1. Conffirmedd and recorrd alll reall busiin

52、ess, timeely annd dettailedd desccriptiion off econnomic businness, so inn the finanncial and aaccounnting reporrts off econnomic businness aapproppriateely cllassiffied. 2. Meassuremeent vaalue oof ecoonomicc busiiness, so iin thee finaanciall and accouuntingg repoorts rrecordds in the aapproppriat

53、ee moneetary valuee. 3. Deteerminee the time, busiiness to buusinesss reccords in thhe apppropriiate aaccounnting periood. 4. In tthe fiinanciial annd acccountiing reeportss, bussinesss and propeer dissclosuure off exprressioon rellated matteers.有效会计体系任何事物都是在在一定的环境境条件下存在在和发展的, 作为人类类重要实践活活动之一的会会计活动也不

54、不例外。会计计环境对于会会计各项活动动的顺利展开开具有基础意意义, 同时时各个会计环环境因素并不不是孤立地对对会计活动产产生影响, 研究会计环环境体系的结结构以及体系系中各个要素素之间的相互互关系能够使使我们在会计计理论与实务务领域更好地地做到实事求求是, 为构构建和谐会计计环境体系明明确方向, 从而促进会会计事业的可可持续发展。第一章 会计11 会计的的概述今天的会计师是是多种多样的的，因为他们们的工作任务务不同。会计计师可能是男男性或女性，激激进或保守，但但他们都具有有分析能力。他他们有的也许许拥有艺术或或电脑编程的的背景，有的的也许拥有不不同的种族和和文化背景。 拥有会会计的背景可可以打

55、开很多多不同企业的的大门。简言言之，会计涉涉及到企业的的所有层面采购、制制造、营销和和分配。这就就是为什么会会计能为从商商经验提供了了这们一个良良好基础的原原因。会计是是由于现代企企业的巨大复复杂性而成为为必要的信息息系统。12 会计的的职能 会计的的最重要职能能之一是向有有利害关系的的使用者累积积和报告有关关某一组织的的财务状况和和经营成果的的财务信息。这这些使用者包包括经理人员员、股东、银银行和其他债债权人、政府府机构、投资资顾问，以及及广大公众。例例如，股东为为了衡量管理理当局的业绩绩和评价本人人拥有的股份份，必须取得得财务信息：银行及其他他债权人在允允许企业贷款款之前，必须须考察这家企

56、企业的财务实实力；潜在投投资者需要利利用财务信息息对预期的投投资进行比较较。同样，许许多国家的法法律都要求企企业向各级政政府报告广泛泛的财务信息息。企业通常常至少每年地地公布这类财财务报告。为为了满足报告告使用者的需需求，为此，美美国制定了一一套包括会计计准则、会计计原则和会计计程序的框架架即“公认会计原原则”，以保证这这些对外报告告提供的财务务信息具有相相关性和可靠靠性。会计过过程中形成这这类对外报告告的分支，称称为财务会计计。会计的另一个重重要职能是向向某一组织的的管理当局提提供该组织内内部决策所需需的会计信息息，这些决策策包括某一组组织内的计划划、控制和评评价。例如，由由公司总会计计师指

57、导编制制的年度预算算阐明公司管管理当局的意意愿与目标。业业绩报告有助助于经理人员员把注意力集集中于那些可可能被忽视的的问题或机遇遇。成本效益数据则则能够帮助公公司管理当局局对诸如减低低价格、增加加广告费用、或或同时减低价价格和增加广广告费用以保保持市场份额额等多种选择择方案进行决决策。形成和和分析这种用用于内部决策策的会计信息息的程序通常常称为管理会会计，其所提提供的信息报报告称为内部部管理报告。与与财务会计不不同，管理会会计信息系统统在更加频繁繁基础上同时时提供与具体体计划相关的的历史信息和和预测信息。而而且，管理会会计不受公认认会计原则的的约束。二十世纪中各类类组织的增长长、技术革新新、政

58、府监管管以及经济全全球化都推动动了会计的发发展。从而出出现一系列除除财务会计和和管理会计以以外的会计新新领域：审计计，成本会计计，税务会计计，预算会计计，政府用非非赢利组织会会计，人力资资源会计，环环境会计，社社会会计，国国际会计，等等等。例如，税税务会计涉及及纳税申报单单的编制以及及研究经济业业务或不同措措施可能产生生的纳税影响响，政府及非非营利组织会会计专注于记记录和报告不不同政府部门门和其他非营营利组织的经经济业务。国国际会计研究究跨国公司在在国际贸易过过程中遇到的的特殊会计问问题。总之，任任何会计的目目的都是为了了向使用者提提供有助于他他们决策的信信息。众所周知，财务务会计确认、计计量

59、和记录的的目的是向外外界提供真实实有用的财务务报告，最新新的财务报告告应揭示对报报告运用者决决策最相关的的全部信息，即即关于会计主体体未来现金流流量时机、金金额、不确定定性的信息。财财务报告的核核心是财务报报表，通过财财务报表向信信息运用者提提供对决策有有用的信息。但但在传统财务务报表中，往往往存在如下下局限性：首首先，传统财财务报表有固固定的格式、固固定的填列方方式及项目，对对金融衍生工工具等特殊业业务往往无法法反映；其次次是传统财务务报表以历史史成本为基础础提供信息，导导致市场价格格波动剧烈的的金融衍生工工具难以准确确披露；县后后是传统财务务报表仅记录录可以用货币币予以量化的的信息，金融融衍生工具由由于其本身特特征，往往难难以准确估计计未来金额，故故在会计报表表中披露也有有一定困难。由由于以上原因因，金融衍生生工具不能在在该财务报表表中得以反映映，而只能作作为表外业务务，在表外作作附往说明，投投资者甚至是是企业高层决决策者也无法法从财务报表表上直接了解解金融衍生工工具的风险状状况。但在现现实生活中，金金融衍生工具具交易额十分分巨大，交易易十分复杂，其其作为表外业业务风险的隐隐蔽性潜伏着着巨大风险的的危机，对任任何一个会