关于会计的英文文献原文

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1、.word格式.AccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandards(IFRS)wasfundamentallyflawedbyfairvalueaccountingandasset-impairmentaccounting.Accordingtolegaltheoryandaccountin

2、gtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattribute”accountingsystemshouldbereplacedbya“segregated”systemwithhistoricalcostandfairvaluebeingkeptstrictlyapartinfinancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancetherelia

3、bilityandusefulnessoffinancialstatements.I..INTRODUCTIONBasedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsin2006takingtheInternationalFinancialReportingStandards(hereinafterreferredtoas“theInternationalStandards”)forrefe

4、rence.TheEnterpriseAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjectively.Theobjectiveofaccountingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedthe

5、oryforreference,butalsoaccordwiththeneedsofChina'ssocialistmarketeconomyconstruction.OnthebasisofathoroughevaluationoftheachievementsandlimitationsofInternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.II.

6、OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:PARALLELINGLISTINGOFLEGALFACTSANDFINANCIALEXPECTATIONAsanimportantmanagementactivity,accountingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Opti

7、mizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemandsofthefinancialstatementsinbothmacroandmicrolevelintoaccount.Whydocompaniesneedtopreparefinancialstatements?Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?.专业.专注..word格式.Thosequestionsarebasic

8、issuesweshouldconsiderontheoptimizationo