会计环境对会计确认与计量的影响 外文文献译文及原文

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53、凹siness 安and pro鞍per dis耙closure扮 of exp般ression氨 relate捌d matte哎rs.有效会计体系罢任何事物都是在办一定的环境条件肮下存在和发展的挨, 作为人类重班要实践活动之一把的会计活动也不罢例外。会计环境哀对于会计各项活唉动的顺利展开具扳有基础意义, 稗同时各个会计环坝境因素并不是孤佰立地对会计活动斑产生影响, 研把究会计环境体系哎的结构以及体系哀中各个要素之间哎的相互关系能够扒使我们在会计理氨论与实务领域更罢好地做到实事求袄是, 为构建和凹谐会计环境体系柏明确方向, 从班而促进会计事业胺的可持续发展。第一章 会计熬11 会计的百概述坝今

54、天的会计师是疤多种多样的，因唉为他们的工作任柏务不同。会计师吧可能是男性或女佰性，激进或保守傲，但他们都具有澳分析能力。他们哎有的也许拥有艺安术或电脑编程的哀背景，有的也许斑拥有不同的种族扮和文化背景。佰 翱 袄拥有会计的背景拜可以打开很多不捌同企业的大门。熬简言之，会计涉澳及到企业的所有邦层面挨艾采购、制造、营柏销和分配。这就板是为什么会计能凹为从商经验提供拌了这们一个良好佰基础的原因。会碍计是由于现代企癌业的巨大复杂性巴而成为必要的信袄息系统。扳12 会计的半职能按 搬会计的最重要职俺能之一是向有利碍害关系的使用者傲累积和报告有关澳某一组织的财务挨状况和经营成果阿的财务信息。这懊些使用者包

55、括经邦理人员、股东、阿银行和其他债权疤人、政府机构、隘投资顾问，以及昂广大公众。例如癌，股东为了衡量肮管理当局的业绩班和评价本人拥有搬的股份，必须取靶得财务信息：银昂行及其他债权人肮在允许企业贷款蔼之前，必须考察邦这家企业的财务瓣实力；潜在投资哀者需要利用财务靶信息对预期的投按资进行比较。同埃样，许多国家的霸法律都要求企业隘向各级政府报告叭广泛的财务信息敖。企业通常至少败每年地公布这类安财务报告。为了艾满足报告使用者半的需求，为此，俺美国制定了一套安包括会计准则、埃会计原则和会计八程序的框架即啊“矮公认会计原则暗”扮，以保证这些对盎外报告提供的财凹务信息具有相关巴性和可靠性。会扳计过程中形成这

56、啊类对外报告的分暗支，称为财务会靶计。哎会计的另一个重把要职能是向某一胺组织的管理当局安提供该组织内部佰决策所需的会计矮信息，这些决策柏包括某一组织内袄的计划、控制和扒评价。例如，由阿公司总会计师指盎导编制的年度预矮算阐明公司管理板当局的意愿与目碍标。业绩报告有白助于经理人员把瓣注意力集中于那隘些可能被忽视的班问题或机遇。成背本耙佰效益数据则能够笆帮助公司管理当凹局对诸如减低价氨格、增加广告费挨用、或同时减低搬价格和增加广告扳费用以保持市场瓣份额等多种选择傲方案进行决策。安形成和分析这种瓣用于内部决策的爸会计信息的程序搬通常称为管理会艾计，其所提供的伴信息报告称为内袄部管理报告。与岸财务会计不

57、同，办管理会计信息系跋统在更加频繁基绊础上同时提供与把具体计划相关的傲历史信息和预测昂信息。而且，管跋理会计不受公认邦会计原则的约束爱。耙二十世纪中各类懊组织的增长、技澳术革新、政府监芭管以及经济全球摆化都推动了会计伴的发展。从而出搬现一系列除财务哀会计和管理会计柏以外的会计新领俺域：审计，成本阿会计，税务会计摆，预算会计，政伴府用非赢利组织盎会计，人力资源白会计，环境会计岸，社会会计，国拜际会计，等等。百例如，税务会计盎涉及纳税申报单拜的编制以及研究斑经济业务或不同邦措施可能产生的邦纳税影响，政府罢及非营利组织会斑计专注于记录和俺报告不同政府部稗门和其他非营利矮组织的经济业务懊。国际会计研究

58、背跨国公司在国际肮贸易过程中遇到佰的特殊会计问题鞍。总之，任何会吧计的目的都是为敖了向使用者提供鞍有助于他们决策案的信息。佰众所周知，财务巴会计确认、计量奥和记录的目的是奥向外界提供真实澳有用的财务报告按，搬最新隘的财务报告应揭百示对报告运用者拔决策最相关的全斑部信息，即爸关于芭会计主体未来现班金流量时机、金隘额、不确定性的笆信息。财务报告敖的核心是财务报岸表，通过财务报柏表向信息运用者爸提供对决策有用哀的信息。但在传版统财务报表中，肮往往存在如下局捌限性：首先，传笆统财务报表有固柏定的格式、固定靶的填列方式及项瓣目，对金融衍生懊工具等特殊业务碍往往无法反映；扳其次是传统财务绊报表以历史成本敖

59、为基础提供信息蔼，导致市场价格八波动剧烈的金融吧衍生工具难以准胺确披露；县后是挨传统财务报表仅艾记录可以用货币稗予以量化的信息白，金融衍生工具般由于其本身特征跋，往往难以准确昂估计未来金额，艾故在会计报表中稗披露也有一定困叭难。由于以上原敖因，金融衍生工八具不能在该财务氨报表中得以反映盎，而只能作为表吧外业务，在表外板作附往说明，投昂资敖者甚至是企业高胺层决策者也无法唉从财务报表上直百接了解金融衍生芭工具的跋风险状况。但在埃现实生活中，金吧融衍生工具交易阿额十分巨大，交案易十分复杂，其拌作为表外业务风半险的隐蔽性潜伏澳着巨大风险的危办机，对任何一个碍会计主体而言都摆不可等闲视之。摆但由于其不完全白符合会