论会计环境对会计确认与计量的影响英文版bamo.docx

ContenttsAbstracctIIntroduuctionnEfficieent Acccountting SSystemms1Chapterr 1 Acccountting 111.1 Thee deciision of acccountting 21.2 Thee funcctionss of aaccounnting4Chapterr 2 Acccountting eenviroonmentt772.1 Thee goall of aaccounntant is thhe staartingg poinnt in whichh accoountinng envvironmment 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 iinformmationn13Chapterr 3 Acccountting ssystemm15Conclussion330Referennces311Thanks332Efficieent Acccountting SSystemmsThe exiistencce andd deveelopmeent off everrythinng are unnder ccertaiin envvironmmentall condditionns. Accoountinng, ass one of thhe mosst impportannt praacticee of hhuman activvitiess is nnot a casess outsidde. 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 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 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 ennterprrise 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 backggroundd 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 tthey 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 organnizatiion purchhasingg, mannufactturingg, marrketinng, annd disstribuution. Thiss is wwhy acccountting pproviddes suuch ann exceellentt basiis forr busiiness experriencee. Acccountiing iss an iinformmationn systtem neecessiitatedd by tthe grreat ccompleexity of moodern businness.1.2 Thee funcctionss 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, stockkholdeers, bbanks and oother crediitors, goveernmenntal aagenciies, iinvesttment advissors, and tthe geenerall publlic. FFor exxamplee, stoockhollders must have an orrganizzationns finnanciaal infformattion iin ordder too meassure iits maanagemments perrformaance aand too evalluate theirr own holdiings. Bankss 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 reeporteed 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 “generrally acceppted aaccounnting princcipless” havee beenn deveelopedd to iinsuree the relevvance and rreliabbilityy of tthe acccountting iinformmationn conttainedd in tthese exterrnal ffinanccial rreportts. Thhe subbdivission oof thee accoountinng proocess that produuces tthese exterrnal rreportts is referrred tto as finanncial accouuntingg.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. Foor exaample, budggets aare prrepareed undder thhe dirrectioons off a coompanyys conntrolller onn an aannuall basiis andd exprress tthe deesiress and goalss of tthe coompanyys mannagemeent. AA perfformannce reeport is suupplieed to help a mannager focuss his attenntion on prroblemms or opporrtunitties tthat mmight otherrwise go unnnoticced. FFurtheermoree, cosst-bennefit data will be neeeded by a compaanys mannagemeent inn deciiding amongg the alterrnativves off reduucing pricees, inncreassing aadverttisingg, or doingg bothh in aattemppt to mainttain iits maarket sharees. Thhe proocess of geeneratting aand annalyziing suuch acccountting iinformmationn for interrnal ddecisiion makingg is ooften referrred tto as managgeriall accoountinng andd the relatted innformaation reporrts beeing ppreparred arre callled iinternnal maanagemment rreportts. Ass conttrasteed witth finnanciaal acccountiing, 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.Chapterr 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 accoountinng havve evoolved in addditioon to finanncial accouuntingg and managgeriall accoountinng, whhich iincludde audditingg, cosst acccountiing, ttax acccountting, budgeetary accouuntingg, govvernmeental and nnot for-pprofitt accoountinng, huuman rresourrces aaccounnting, enviironmeental accouuntingg, soccial aaccounnting, inteernatiional accouuntingg, etcc. Forr exammple, tax aaccounnting encommpassees thee prepparatiion off tax returrns annd thee conssideraation of thhe taxx conssequennces oof prooposedd busiiness transsactioons orr alteernatiive cooursess of aactionn. Govvernmeental and nnot-foor-proofit aaccounnting speciializees in recorrding and rreportting tthe trransacctionss of vvariouus govvernmeental unitss and otherr not-for-pprofitt orgaanizattions. Inteernatiional accouuntingg is cconcerrned wwith tthe sppeciall probblems assocciatedd withh the interrnatioonal ttrade of muultinaationaal bussinesss orgaanizattions. All formss of aaccounnting, in tthe ennd, prrovidee infoormatiion too the relatted ussers aand heelp thhem maake deecisioons. Accounttant tthe ennvironnment has, the ddeveloopmentt clossely wwith aaccounntant relatted, aand deecidedd thatt accoountannt thee thouught 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 accouuntantt, 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 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 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, thee theooristss havee “the ppolicyy-makiing usseful view” and “the mmanageement respoonsibiility view” the strugggle. What policcy-makking uusefull vieww inteerdepeendencce is the ddevelooped ccapitaal marrket, the rresourrces rrequesst andd is eentrussted wwith ssomethhing tthe reelatioons arre esttablisshes tthrouggh thee capiital mmarkett. Thuus, thhe ressourcees enttrustiing paarty aand iss entrrustedd withh someethingg the side respoonsibiility relattions interrmediaary beecomess becaause oof thee capiital mmarkett fuzzzy. Buut thee respponsibbilityy vieww to bbase tthe reesourcces reequestt whicch forrms inn the direcct inttercouurse wwith iis enttrusteed witth sommethinng thee relaationss. Wesstern varioous coountriies annd thee inteernatiional accouuntingg stanndardss commmitteee apprrove tthe poolicy-makinng useeful vview. If thhe intternattionall accoountinng staandardds commmitteee saiid thaat “must focuss the attenntion to prrovidee to tthe ecconomiic deccisionn-makiing usseful inforrmatioon”. Commparattivelyy speaaking, the managgementt respponsibbilityy vieww depeends oon eacch othher acccounttant tthe ennvironnment and tthe Chhinesee pressent sstage econoomic rreformm and the ddeveloopmentt actuual siituatiion evven moore taalliess. Thee currrent oour coountryy finaanciall inveentoryy accoountinng's eessenttial ttargett, shoould llocatee, in approoachess the trusttee too repoort thhe fidduciarry dutty in the ffulfilllmentt situuationn. Beccause of frrom thhe timme, thhe mannagemeent reesponssibiliity viiew maainly facess the futurre, buut facces inn the past and tthe prresentt. Butt in aaccounntant confiirmed that the sstandaard annd thee meassuremeent fooundattion'ss choiices aaspectt, thee footthold in thhe passt andd the preseent muust bee easiier thhan inn the futurre thee footthold, provvided the iinformmationn quallity eeven mmore ddrew cclose to thhe goaal thee requuest.Becausee justt accoountannt thee goall affeects tthe acccountting iinformmationn systtem's basicc reasson, tthereffore, the eenviroonmentt embaarks ffrom aaccounntant to acccounttant tthe 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 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 acccountting 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 deparrtmentt's fiirst mmemoirr is “accouuntantt's fuundameental assummptionn”. Altthoughh theooreticcally speakking, the ssound valuee infoormatiion wiill haave thhe guiidancee comppared to thhe hisstoriccal coosts iinformmationn regaardingg the user futurre ecoonomicc deciision-makinng, juust liike buut US Charttered accouuntantt the Assocciatioon finnanciaal repport TTechniical ccommitttee wwill ppublissh thee topiic willl be "Imprrovemeent Ennterprrise RReportted thhat - - Cusstomerr Guiddance"" saidd thatt the numerrous uusers did nnot addvocatte by the ssound valuee patttern ssubstiitutioon hisstoriccal coosts ppatterrn, itts reaason wwill mmainlyy be sstems from the gguaranntee ffinanccial rreportt infoormatiion coonsisttency, reliiable and tthe coost - beneffit prrincipple coonsideeratioon. Hooweverr, theey advvocatee manyy kindds of measuuremennt atttributte mixx valuuationn.Accounttant ssupposses iss baseed on the eexternnal 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 cloose 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 aspeccts.1. Techhnicall natuure. TThe acccountting sstandaards wwere cconsiddered that is onne kinnd of pure objecctive restrraint organnizatiion, oone meerely technnical''s staandardd methhod, iits gooal iss enabbles aaccounnting practtice pprocesssing the ssciencce, too be rreasonnable, to bbe connsisteent. SSince produuces tthe beehavioor hass univversall resttraintt accoountannt aftter acccounttant tthe sttandarrd sysstem, accouuntantt refoorms mmainlyy dispplays in acccounttant tthe sttandarrd sysstem'ss refoorm, bbut acccounttant sstandaard syystem''s refform, displlays ffor cooncrette acccountaant 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 sufffer iinjuryy. The