global environment.doc

The Relationship between Human Civilization and the Global EnvironmentThe technology doesnt operate in a vacuum ,it does so in an envirnoment.So the applications of technology will surely influence the environment with all its components.High emission cars will pollute the air for example. Environmental friendly technical applications aim to reduce the negative effects on the surroundings.The environment could also influence the choice of a certain technology or the possibility of applying a certain technology.The surrounding with all its elements such as atmosphere,location,geographical formations etc will put limitations to certain technology applications; e.g air conditioners * coolers* are likely to be used in hot climates while heaters in cold ones.During the procedures of developing a certain technology many environmental factors are taken in account . They could determine the characteristics of the produced technology. So there is a reciprocal relationship between both. The environment serves as the room or the place where the technology is put into practice,therefore it is inevitable that there will be a constant interaction between them.Abstract With the deepening development of the market economy and Economic globalization deepens, the public interest and the accounting profession more closely linked than ever, people are open, true and accurate accounting information has a more intense needs. However, in Chinas capital market spate of accounting fraud and the American Enron, WorldCom and other big-name companies are forced to file for bankruptcy of financial fraud incidents, some well-known accounting firms suspected of involvement. These incidents have triggered a crisis of confidence in accounting information, accounting information distortion has become a worldwide problem. To this end, this paper far as the issue of accounting information distortion greater impact on the Economic environment for analysis. Keywords: Accounting market economy, the Economic environment of accounting information The Economic environment in accounting which generated the necessary conditions for the existence and development. Economic environmental factors acting on the accounting of the extent and manner determined by the different conditions of economic development, but economic factors have a fundamental effect on the environment, although not directly, but through the role of macro-environment at the same time, through science and technology, law, history and culture, etc. economic causes can also be found. Various types of foundation or upper, direct or indirect economic and environmental factors are intertwined and continually put forward a new accounting recognition and measurement requirements. Accounting is the development of material production with the development of the product of accounting determined by the level of economic development level of development. In the backward natural economy and the commodity economy under the conditions of underdevelopment, property rights structure of a single, there is no separation of ownership and operating rights, accounting can only be played on the production process control and the concept of summing up the basic functions, providing much of the information only for the operation of accounting those sectors and enterprises within the use of accounting information did not continue on the market, distortion of the dynamics of basic does not exist. We know that the rapidly changing economic environment, triggered a modern accounting theory and practice of the two major challenges: inflation accounting and derivative Financial Accounting. Solve the two problems first need to break through the accounting recognition and measurement issues, including the recognition and measurement principles of relaxation and a single element of recognition and measurement. 1. When the currency stability, under the principle of historical cost valuation, accounting with high reliability. However, if prices fluctuated much more, especially in the hyperinflation period, measured at historical cost principle to obtain the end of the net assets and the current period, providing accounting information would be difficult in a change in market and business environment acceptable. In this case, companies should be measured based on external reporting on what its assets, liabilities and so the value of data in order to ascertain what is the basis of the impact of price changes on net income and thus the right to confirm the current periods net income, it becomes a accounting theory and practice can not evade this problem. 2. Since Chinas accession to WTO, derivative financial instruments in its Small is Big trend, continue to emerge and economic fields, it is for the user to avoid the risk of various types of price changes, while gradually exposing its own high-riskFeatures . As the traditional accounting accruals and the achievement of upholding the principle of recognition of derivative financial instruments are excluded, the risk information can not be properly reflected and full disclosure. Guer proposed recognized standards: (1) if and only if a company become a party to the contractual terms of financial instruments, the enterprise should include in its balance sheet to recognize a financial asset or financial debts; (2) if and only if the right constitutes a financial asset or financial liability as part of the contractual right to lose control, the enterprise shall terminate the recognition of the financial assets or as part of the financial assets; if companies have exercised the right to benefit under the contract , these rights are overdue or enterprises to give up those rights, then that business lost control of those rights; (3) if and only if the financial liabilities or financial liabilities as part of the elimination time (that is, the contract obligations discharged, canceled or expired), business can from its balance sheet will be removed. Accounting information from the supply side, the manager and major shareholders as the companys managers control the generation of accounting information and disclosure, they are different levels of information providers, but not the main information users, when the accounting information because the supervision of contract obtained the performance of the distribution function of coordinating the interests, they will amend them as much as possible in order to unfairly occupy the interests of the other party leases, which led to the risk of distortion of accounting information. For example, managers of the dividend can gloss over profit improvement, major shareholders can make use of accounting manipulation to obtain additional financing or occupation of corporate resources. Reposted elsewhere in the Research Papers Download Ownership structure of listed companies on the one hand promoted the process of market-oriented accounting information, on the other hand for the distortion to provide the soil and conditions. With the companys ownership structure of polarization of the trends: First, due to high concentration of shares arising from a single controlling shareholder, he monopolized the board of directors more inclined to invasion and occupation of small shareholders equity; two highly decentralized due to the shareholders so that shareholders control of weakening, managers in turn, by influencing the control of the board of directors nominated by insiders (referring to Manager level) control cause more damage to the interests of shareholders. High-quality financial reporting is not only a product of high quality accounting standards, which must rely more on the basis of a supportive mechanism to operate in order to ensure strict application of the criteria can be and understanding. Chinas distortion of accounting information of listed companies governance will undergo a long process, we should strive to improve the operational quality of listed companies, listed companies continuously improve their own economic benefits, to further improve the corporate governance structure, improve the general meeting of shareholders from the rules of procedure of the system to appoint independent directors, the implementation of the independent director system, according to sound corporate governance structure, improve corporate decision-making process, improve corporate governance standards, and achieve company and maximize shareholders equity, while actively and steadily carry out the work of state-owned shares to change the Yi Gu independence Big situation; the reform of the appointment of the audit of listed companies, the accounting firm responsible for the management consulting and auditing the implementation of an appropriate separation of operations in order to ensure the fairness of accounting firms. In short, as long as through the above efforts, we will be able to root for the accounting system and guidelines for the correct implementation to create the necessary economic conditions and environment. As Chinas accounting environment and accounting information disclosure control is getting more sophisticated accounting information distortion problem must be able to be effective governance. In modern society, we have rational knowledge of accounting should be elevated to a new level, especially for some controversial set of accounting items and accounting, but also should affect the accounting of the economic and environmental factors to consider further inside. Economic environment in a large environment for the accounting and auditing proposed new indicators, in accounting for the existence and development of the underlying factors. Through in-depth analysis, we are more explicit theoretical development of the economic importance of environmental factors, and prompted us to in the future study and Research in accounting can stand a whole new perspective to analyze every problem encountered. The Global Environmental InstituteThe Global Environmental Institute (GEI) is a Chinese non-profit, non-governmental organization that was established in Beijing, China in 2004. Our mission is to design and implement market-based models for solving environmental problems in order to achieve development that is economically, ecologically, and socially sustainable.GEI VisionThe Global Environmental Institute (GEI) envisions a diverse and healthy world shaped and shared by all, in which economic well-being is directly linked to ecological and social well-being, industry is accountable and clean, and rural communities flourish at the local level.GEI GoalsGEI believes that solving environmental problems cannot be separated from solving social and economic problems. This is especially t