关于会计的英文文献原文(带中文翻译)

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1、TheOptimizationMethodofFinancialStatementsBasedonAccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandards(IFRS)wasfundamentallyflawedbyfairvalueaccountingandas

2、set-impairmentaccounting.Accordingtolegaltheoryandaccountingtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattribute”accountingsystemshouldbereplacedbya“segregated”systemwithhistoricalcostandfairvaluebeingkeptstrictlyapartinfi

3、nancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancethereliabilityandusefulnessoffinancialstatements.I..INTRODUCTIONBasedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsin2006takingtheInte

4、rnationalFinancialReportingStandards(hereinafterreferredtoas“theInternationalStandards”)forreference.TheEnterpriseAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjectively.Theobjectiveofaccou

5、ntingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedtheoryforreference,butalsoaccordwiththeneedsofChina'ssocialistmarketeconomyconstruction.Onthebasisofathoroughevaluationoftheachievementsandlimitationsof

6、InternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.II.OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:PARALLELINGLISTINGOFLEGALFACTSANDFINANCIALEXPECTATIONAsanimportantmanagementactivity,accoun

7、tingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Optimizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemandsofthefinancialstatementsinbothmacroandmic

8、rolevelintoaccount.Whydocompaniesneedtopreparefinancialstatements?Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?Thosequestionsarebasicissuesweshould