發(fā)展與分類ppt課件-wenkub
2023-05-27 07:00:35 本頁面
【正文】 ng why and how national accounting systems differ. The goal of classification is to group financial accounting systems according to their distinctive characteristics. 19 International accounting classifications fall into two categories: judgmental and empirical. Judgmental classifications rely on knowledge, intuition, and experience. Empirically derived classifications apply statistical methods to databases of accounting principles and practices around the world. 20 （一）根據會計發(fā)展環(huán)境的分類 從某種角度去觀察 ， 會計是企業(yè)經營的語言 。 這種劃分會計模式的方法稱為 “ 以企業(yè)經營環(huán)境為依據的劃分法 ” 。 為了提高經濟和企業(yè)經營的穩(wěn)定性，一般都鼓勵企業(yè)將各年利潤平滑化，折舊率的調整要適應刺激經濟增長的需要，并且為了鼓勵投資而允許建立特種儲備，為了宏觀經濟的需要而重視增值表、社會責任會計和稅務會計?；镜臅嫺拍钍且３止举Y本的真實價值，因此重置成本會計得到重視。 英國會計和美國會計是這種模式的代表。 26 繆勒教授 早期 的這種分類方法，不足之處在于他并不是直接按照各國會計實務上的不同，而是間接地按照在特定社會制度中的政治經濟和企業(yè)因素的重要性的不同來對會計模式進行分類。 27 （ 二）基于法律體系的會計模式分類 Accounting may also be classified by a nation’s legal system. This view has dominated accounting thinking for the last 25 years or so. 28 (1)Accounting in mon law countries is characterized oriented toward “fair presentation”, transparency and full disclosure, and a separation between financial and tax accounting. Stock markets dominate as a source of finance and financial reporting is aimed at the information needs of outside investors. Accounting standards setting tends to be a privatesector activity with an important role played by the accounting profession. 29 Common law accounting is often called “AngloSaxon”, “BritishAmerican”, or “micro based.” Common law accounting originated in Britain and was exported to such countries and areas as Australia, Canada, Hong Kong, India, Malaysia, Pakistan ,and the United State. 30 (2) Accounting in Code law countries is characterized as legalistic in its orientation, opaque with low disclosure, and an alignment between financial and tax accounting. Banks or governments (“insiders) dominate as a source of finance and financial reporting is aimed at creditor protection. Accounting standard setting tends to be a publicsector activity with relatively less influence by the accounting professi
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