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1、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

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 iinformmationn13Chapterr

3、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 ou

4、tsidde. 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 ennterprri

7、se 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

8、 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 tt

9、hey 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 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 funcct

11、ionss 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, stock

12、kholdeers, 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 holdii

13、ngs. 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 innformaatio

14、n 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 pri

15、nccipless” 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 accou

16、untingg.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 oorganiizatioo

17、n. 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 opporrtun

18、itties 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

19、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 acccount

20、iing, 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

21、 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 acco

22、ountinng 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 accouunting

23、g, 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 nno

24、t-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 muu

25、ltinaationaal 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

26、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 accouuntan

27、tt, 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, th

30、ee 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 estt

31、ablisshes 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 reeques

32、tt 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 commmit

33、teee 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

34、 and the ddeveloopmentt actuual siituatiion evven moore taalliess. Thee currrent oour coountryy finaanciall inveentoryy accoountinngs eessenttial ttargett, shoould llocatee, in approoachess the trusttee too repoort thhe fidduciarry dutty in the ffulfilllmentt situuationn. Beccause of frrom thhe timm

35、e, 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 fooundattionss choiices aaspectt, thee footthold in thhe passt andd the preseent muust bee easiier thhan i

36、nn 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 systtems basicc reasson, tthereffore, the eenviroonmentt embaarks ffrom aaccounntant to acccountt

37、ant 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

38、 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 innventoor

39、y 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 deparrtmentts fiirst mmemoirr is

40、 “accouuntantts 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 t

41、he 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, itt

42、s 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

43、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 exttremell

44、y 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 t

45、wo aspeccts.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 co

46、nnsisteent. 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 acc

47、countaant 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