论会计环境对会计确认与计量的影响(英文版)

ContentsAbstractIIntroductionEfficient Accounting Systems1Chapter 1 Accounting 11.1 The decision of accounting 21.2 The functions of accounting4Chapter 2 Accounting environment72.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system92.2 Accounting assumed reveals close link between accounting and its interdependent external environment102.3Accounting standards disclose the request of accounting environment to accounting information13Chapter 3 Accounting system15Conclusion30References31Thanks32Efficient Accounting SystemsThe existence and development of everything are under certain environmental conditions. Accounting, as one of the most important practice of human activities is not a cases outside. Accounting environment have the base sense for the smooth conduct of the activities of accounting, while various accounting environmental factors will have isolated impact on total activity of the accounting system. The study of the structure of the accounting environment system and the relations between the various elements in this system made us to be much more realistic in this area of accounting theory and practice, to build a harmonious Environmental System for clear direction, so as to promote the accounting cause of sustainable development.Chapter 1 Accounting1.1 The decision of accounting Accounting is one of the fastest growing fields in the modern business world. Every new shore, school, restaurant, or filling station indeed, any new enterprise of any kind increases the demand for accountants. Consequently, the demand for accountants is generally much greater than the supply. Government official often have a legal background: similarly, the men and women in management often have a background in accounting. They are usually familiar with the methodology of finance and fundamentals of fiscal and business administration. Todays accountants are as diverse as their job assignments. Accountants may be male or female, outgoing or conservative, but they are all analytical. They may have backgrounds in art history or computer programming. They come from every ethnic and cultural background.The accounting backgrounds can open doors to most lines of business. In short, accounting deals with all facets of an organization purchasing, manufacturing, marketing, and distribution. This is why accounting provides such an excellent basis for business experience. Accounting is an information system necessitated by the great complexity of modern business.1.2 The functions of accountingOne of the most important functions of accounting is to accumulate and report financial information that shows an organizations financial position and the results of its operations to its interested users. These users include managers, stockholders, banks and other creditors, governmental agencies, investment advisors, and the general public. For example, stockholders must have an organizations financial information in order to measure its managements performance and to evaluate their own holdings. Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds. Potential investors need financial data in order to compare prospective investments. Also many laws require that extensive financial information be reported to the various levels of government. Businesses usually publish such reports at least annually. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “generally accepted accounting principles” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. The subdivision of the accounting process that produces these external reports is referred to as financial accounting.Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organizations internal decision-making, which relates to planning, control, and evaluation within an organization. For example, budgets are prepared under the directions of a companys controller on an annual basis and express the desires and goals of the companys management. A performance report is supplied to help a manager focus his attention on problems or opportunities that might otherwise go unnoticed. Furthermore, cost-benefit data will be needed by a companys management in deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain its market shares. The process of generating and analyzing such accounting information for internal decision making is often referred to as managerial accounting and the related information reports being prepared are called internal management reports. As contrasted with financial accounting, a management accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles.Chapter 2 Accounting environmentThe growth of organizations, changes in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, governmental and not for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. For example, tax accounting encompasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action. Governmental and not-for-profit accounting specializes in recording and reporting the transactions of various governmental units and other not-for-profit organizations. International accounting is concerned with the special problems associated with the international trade of multinational business organizations. All forms of accounting, in the end, provide information to the related users and help them make decisions. Accountant the environment has, the development closely with accountant related, and decided that accountant the thought that the accounting theory, accountant organize, accountant the legal system as well as the accountancy level of development historic condition and the particular case.Studies accountant the environment the influence which develops to accountant, should take accountant the goal, accountant suppose, the accounting standards as the clue.2.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system Each kind of accountant under the pattern accountant the goal concrete difference may sum up as accountant the environment different result. Looking from longitudinal, the different historical period, accountant the environment is different, accountant the goal is also different, from this causes the accounting information existence huge difference; Looking from crosswise, different national accountant the environment is different, accountant the goal content has the difference, its accounting information is also unique. About accountant the goal, the theorists have “the policy-making useful view” and “the management responsibility view” the struggle. What policy-making useful view interdependence is the developed capital market, the resources request and is entrusted with something the relations are establishes through the capital market. Thus, the resources entrusting party and is entrusted with something the side responsibility relations intermediary becomes because of the capital market fuzzy. But the responsibility view to base the resources request which forms in the direct intercourse with is entrusted with something the relations. Western various countries and the international accounting standards committee approve the policy-making useful view. If the international accounting standards committee said that “must focus the attention to provide to the economic decision-making useful information”. Comparatively speaking, the management responsibility view depends on each other accountant the environment and the Chinese present stage economic reform and the development actual situation even more tallies. The current our country financial inventory accountings essential target, should locate, in approaches the trustee to report the fiduciary duty in the fulfillment situation. Because of from the time, the management responsibility view mainly faces the future, but faces in the past and the present. But in accountant confirmed that the standard and the measurement foundations choices aspect, the foothold in the past and the present must be easier than in the future the foothold, provided the information quality even more drew close to the goal the request.Because just accountant the goal affects the accounting information systems basic reason, therefore, the environment embarks from accountant to accountant the goal locates, can cause the accounting theory to move toward the accounting practice from Yu the accounting practice.2.2 accountants supposed has promulgated accountant between the external environment close relations which depended on each other with it.Accountant supposes is the accounting personnel the reasonable judgment which locates to the accounting the change which does not decide accountant who the environment makes, is the accounting basic premise Accountant supposes to financial inventory accounting has the overall importance influence, it is the behavior main body and the general situation embarks from accountant constructs the system info, American Accounting standards Committee Respective Accountant Research departments first memoir is “accountants fundamental assumption”. Although theoretically speaking, the sound value information will have the guidance compared to the historical costs information regarding the user future economic decision-making, just like but US Chartered accountant the Association financial report Technical committee will publish the topic will be Improvement Enterprise Reported that - - Customer Guidance said that the numerous users did not advocate by the sound value pattern substitution historical costs pattern, its reason will mainly be stems from the guarantee financial report information consistency, reliable and the cost - benefit principle consideration. However, they advocate many kinds of measurement attribute mix valuation.Accountant supposes is based on the external environment uncertainty proposed that therefore, may say that accountant supposes is the accounting theory and accountant the environment connected border meeting point, depends on each other accountant with it the environment to have the extremely close relationship.2.3 The accounting standards disclose accountant the environment to the accounting information requestAccountant the environment to accounting standards influence, may manifest in the accounting standards technical nature, the social two aspects.1. Technical nature. The accounting standards were considered that is one kind of pure objective restraint organization, one merely technicals standard method, its goal is enables accounting practice processing the science, to be reasonable, to be consistent. Since produces the behavior has universal restraint accountant after accountant the standard system, accountant reforms mainly displays in accountant the standard systems reform, but accountant standard systems reform, displays for concrete accountant the computing technique innovation.2. Sociality. The different accounting standards will have the different accounting information, thus affects the different main body benefit, it will cause part of people to profit, but another part of people possibly suffer injury. The accounting standards produce the economic consequences prove its and impure objective. Accounting standards sociality materially is the economic interest question, immediate influence to economic interest between related various aspects assignment. One of market economys base elements is the fair competition；All market economy participants cannot different form the rank difference because of the right status. If the administrative right trades the behavior with the market economy to unify in together, will destroy the market mechanism, will be unable to realize the market economy effective disposition resources function. Therefore accounting standards formulation organization must be the neutral organization, guarantees the accounting standards fairness and the rationality.Chapter 3 Accounting System Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1. Confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified. 2. Measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value. 3. Determine the time, business to business records in the appropriate accounting period. 4. In the financial and accounting reports, business and proper disclosure of expression related matters.有效会计体系任何事物都是在一定的环境条件下存在和发展的, 作为人类重要实践活动之一的会计活动也不例外。会计环境对于会计各项活动的顺利展开具有基础意义, 同时各个会计环境因素并不是孤立地对会计活动产生影响, 研究会计环境体系的结构以及体系中各个要素之间的相互关系能够使我们在会计理论与实务领域更好地做到实事求是, 为构建和谐会计环境体系明确方向, 从而促进会计事业的可持续发展。第一章 会计11 会计的概述今天的会计师是多种多样的，因为他们的工作任务不同。会计师可能是男性或女性，激进或保守，但他们都具有分析能力。他们有的也许拥有艺术或电脑编程的背景，有的也许拥有不同的种族和文化背景。 拥有会计的背景可以打开很多不同企业的大门。简言之，会计涉及到企业的所有层面采购、制造、营销和分配。这就是为什么会计能为从商经验提供了这们一个良好基础的原因。会计是由于现代企业的巨大复杂性而成为必要的信息系统。12 会计的职能 会计的最重要职能之一是向有利害关系的使用者累积和报告有关某一组织的财务状况和经营成果的财务信息。这些使用者包括经理人员、股东、银行和其他债权人、政府机构、投资顾问，以及广大公众。例如，股东为了衡量管理当局的业绩和评价本人拥有的股份，必须取得财务信息：银行及其他债权人在允许企业贷款之前，必须考察这家企业的财务实力；潜在投资者需要利用财务信息对预期的投资进行比较。同样，许多国家的法律都要求企业向各级政府报告广泛的财务信息。企业通常至少每年地公布这类财务报告。为了满足报告使用者的需求，为此，美国制定了一套包括会计准则、会计原则和会计程序的框架即“公认会计原则”，以保证这些对外报告提供的财务信息具有相关性和可靠性。会计过程中形成这类对外报告的分支，称为财务会计。会计的另一个重要职能是向某一组织的管理当局提供该组织内部决策所需的会计信息，这些决策包括某一组织内的计划、控制和评价。例如，由公司总会计师指导编制的年度预算阐明公司管理当局的意愿与目标。业绩报告有助于经理人员把注意力集中于那些可能被忽视的问题或机遇。成本效益数据则能够帮助公司管理当局对诸如减低价格、增加广告费用、或同时减低价格和增加广告费用以保持市场份额等多种选择方案进行决策。形成和分析这种用于内部决策的会计信息的程序通常称为管理会计，其所提供的信息报告称为内部管理报告。与财务会计不同，管理会计信息系统在更加频繁基础上同时提供与具体计划相关的历史信息和预测信息。而且，管理会计不受公认会计原则的约束。二十世纪中各类组织的增长、技术革新、政府监管以及经济全球化都推动了会计的发展。从而出现一系列除财务会计和管理会计以外的会计新领域：审计，成本会计，税务会计，预算会计，政府用非赢利组织会计，人力资源会计，环境会计，社会会计，国际会计，等等。例如，税务会计涉及纳税申报单的编制以及研究经济业务或不同措施可能产生的纳税影响，政府及非营利组织会计专注于记录和报告不同政府部门和其他非营利组织的经济业务。国际会计研究跨国公司在国际贸易过程中遇到的特殊会计问题。总之，任何会计的目的都是为了向使用者提供有助于他们决策的信息。众所周知，财务会计确认、计量和记录的目的是向外界提供真实有用的财务报告，最新的财务报告应揭示对报告运用者决策最相关的全部信息，即关于会计主体未来现金流量时机、金额、不确定性的信息。财务报告的核心是财务报表，通过财务报表向信息运用者提供对决策有用的信息。但在传统财务报表中，往往存在如下局限性：首先，传统财务报表有固定的格式、固定的填列方式及项目，对金融衍生工具等特殊业务往往无法反映；其次是传统财务报表以历史成本为基础提供信息，导致市场价格波动剧烈的金融衍生工具难以准确披露；县后是传统财务报表仅记录可以用货币予以量化的信息，金融衍生工具由于其本身特征，往往难以准确估计未来金额，故在会计报表中披露也有一定困难。由于以上原因，金融衍生工具不能在该财务报表中得以反映，而只能作为表外业务，在表外作附往说明，投资者甚至是企业高层决策者也无法从财务报表上直接了解金融衍生工具的风险状况。但在现实生活中，金融衍生工具交易额十分巨大，交易十分复杂，其作为表外业务风险的隐蔽性潜伏着巨大风险的危机，对任何一个会计主体而言都不可等闲视之。但由于其不完全符合会计要素定义和标准，而只能在表外列示。这使得投资者无法依据传统财务报表估计和判断其风险和报酬，成为经济决策中的严重障碍。 第二章 会计环境会计环境是与会计产生、发展密切相关，并决定会计思想、会计理论、会计组织、会计法制以及会计工作发展水平的历史条件及特定情况。研究会计环境对会计发展的影响，应以会