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1、TheOptimizationMethodofFinancialStatementsBasedonAccountingManagementTheoryABSTRACTThispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandards(IFRS)wasfundamentallyflawedbyfairvalueaccountin

2、gandasset-impairmentaccounting.Accordingtolegaltheoryandaccountingtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattribute”accountingsystemshouldbereplacedbya“segregated”systemwithhistoricalcostandfairvaluebeingkeptstric

3、tlyapartinfinancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancethereliabilityandusefulnessoffinancialstatements.I..INTRODUCTIONBasedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsi

4、n2006takingtheInternationalFinancialReportingStandards(hereinafterreferredtoas“theInternationalStandards”)forreference.TheEnterpriseAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjecti

5、vely.Theobjectiveofaccountingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedtheoryforreference,butalsoaccordwiththeneedsofChina'ssocialistmarketeconomyconstruction.Onthebasisofathoroughevaluationoft

6、heachievementsandlimitationsofInternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.II.OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:PARALLELINGLISTINGOFLEGALFACTSANDFINANCIALEXPECTATIONAs

7、animportantmanagementactivity,accountingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Optimizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemand

8、softhefinancialstatementsinbothmacroandmicrolevelintoaccount.Whydocompaniesneedtopreparefinancialstatements?Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?Thosequestionsarebasicissuesweshould