【正文】 報(bào)表之外 ,還包括用以補(bǔ)充財(cái)務(wù)信息和報(bào)告非財(cái)務(wù)信息的其他報(bào)告手段 ,它們所報(bào)告的信息也是經(jīng)過(guò)確認(rèn)了的。 然而 ,我們認(rèn)為上述定義將“進(jìn)入財(cái)務(wù)報(bào)表”作為會(huì)計(jì)確認(rèn)的最終目標(biāo)尚有可商榷之處 ,其原因在于 :(1)財(cái)務(wù)報(bào)表是在會(huì)計(jì)發(fā)展到一定階段后才產(chǎn)生的。而后 ,國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) (IAS)在 1989 年發(fā)布的文告《關(guān)于編制和提供財(cái)務(wù)報(bào)表的框架》中也對(duì)會(huì)計(jì)確認(rèn)進(jìn)行了定義 ,認(rèn)為“確認(rèn)是指將符合要素定義和第 83 段規(guī)定的確定標(biāo)準(zhǔn)項(xiàng)目計(jì)入資產(chǎn)負(fù)債表或收益表 ,它涉及到以文字和金額表示一個(gè)項(xiàng)目并將該金額計(jì)入資產(chǎn)負(fù)債表或收益表的總額” (文告第 83 段如下 :如果符合下列標(biāo)準(zhǔn) ,就應(yīng)確認(rèn)一個(gè)符合要素定義的項(xiàng)目 :①與該項(xiàng)目 有關(guān)的未來(lái)經(jīng)濟(jì)利益將會(huì)流入或流出企業(yè) 。廣義的 確認(rèn)概念幾乎包括辨認(rèn)、計(jì)量、記錄和報(bào)告的全過(guò)程。新興會(huì)計(jì)事項(xiàng) 1 緒論 1953 年 8 月 ,由會(huì)計(jì)程序委員會(huì)組成的美國(guó) ?會(huì)計(jì)名詞委員會(huì)把會(huì)計(jì)定義為“一種藝術(shù)” ,將具有或至少部分具有財(cái)務(wù)特征的交易、事項(xiàng)予以計(jì)量、分類(lèi)和匯總 ,使之成為有意義的形態(tài)并用貨幣表示以及解釋由此產(chǎn)生的結(jié)果。面對(duì)沖擊和挑戰(zhàn) ,會(huì)計(jì)理論顯得力不從心 :對(duì)于一些新的交易或事項(xiàng)而引起的企業(yè)資產(chǎn)、權(quán)益的變化 ,不能在報(bào)表中予以反映 。人力資源和知識(shí)產(chǎn)權(quán)等智力資本被排除在會(huì)計(jì)信息系統(tǒng)之外。 1966 年 8 月美國(guó)會(huì)計(jì)學(xué)會(huì)發(fā)表了著名的“基本理論說(shuō)明書(shū)” , 該說(shuō)明書(shū) 將會(huì)計(jì)重新定義為“為了使信息使用者可作出判斷與決策的辨認(rèn) ,計(jì)量和傳遞經(jīng)濟(jì)信息的程序”。但如何計(jì)量、 記錄和報(bào)告屬記于各項(xiàng)程序本身的技術(shù) ,確認(rèn)并不涉及確認(rèn)的重點(diǎn) 即狹義的確認(rèn)概念僅指 :對(duì)記錄來(lái)說(shuō)是 :應(yīng)否記錄 ,何時(shí)記錄 ,當(dāng)作哪一項(xiàng)要素來(lái)記錄 。②對(duì)該項(xiàng)目的成本或價(jià)值能夠可靠地加以計(jì)量 )。在中國(guó) ,會(huì)計(jì)報(bào)告的發(fā)展經(jīng)歷了文字?jǐn)⑹鍪綍?huì)計(jì)報(bào)告編制階段 (夏、商至秦、漢 )、數(shù)據(jù)組合式會(huì)計(jì)報(bào)告編制階段 (唐代至清末以前 )、表式會(huì)計(jì)報(bào)告編制階段 (清末、中華民國(guó) )。由上兩點(diǎn)可見(jiàn) ,確認(rèn)的最終目標(biāo)不僅僅是“進(jìn)入財(cái)務(wù)報(bào)表” ,而是“進(jìn)入會(huì)計(jì)報(bào)告”。會(huì)計(jì)處理的對(duì)象是能引起會(huì)計(jì)要素變化的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)。(2)可計(jì)量性 具有一個(gè)相關(guān)的計(jì)量屬性 ,足以充分可靠地予以計(jì)量 。顯然 ,如果會(huì)計(jì)要素?zé)o法把所有的會(huì)計(jì)對(duì)象具體化 ,則必然會(huì)存在某些應(yīng)予確認(rèn)而未能予以確認(rèn)的會(huì)計(jì)事項(xiàng)。但是 ,我們應(yīng)該認(rèn)識(shí)到 ,不同的會(huì)計(jì)事項(xiàng) ,其計(jì)量難易程度是不同 的。這一現(xiàn)象的存在 ,或是人們對(duì)貨幣計(jì)量作用的認(rèn)識(shí)不足 ,或是會(huì)計(jì)計(jì)量理論與方法的缺陷所造成 ,但它給了我們重要的啟示 :對(duì)某些無(wú)法或不宜進(jìn)行計(jì)量的會(huì)計(jì)對(duì)象可以采用非貨幣單位進(jìn)行計(jì)量 ,這是對(duì)貨幣量度的補(bǔ)充 ,而非對(duì)貨幣計(jì)量的否定。損益、交易、債權(quán)、債務(wù)相關(guān)的、可靠的會(huì)計(jì)對(duì)象 。后者則要求財(cái)務(wù)會(huì)計(jì)滿(mǎn)足信息使用者不斷變化的信息需要 ,以提高財(cái)務(wù)會(huì)計(jì)信息的決策有用性。 以會(huì)計(jì)假設(shè)為前提的現(xiàn)代財(cái)務(wù)會(huì)計(jì)框架模式面臨著全新的挑戰(zhàn)。 在現(xiàn)行的會(huì)計(jì)模式下 ,除分期收款、外購(gòu)商譽(yù)等極少數(shù)情況采用收付實(shí)現(xiàn)制進(jìn)行確認(rèn)外 ,權(quán)責(zé)發(fā)生制作為傳統(tǒng)會(huì)計(jì)確認(rèn)的基本原則 ,廣泛地被采用。這使一些已形成的權(quán)利或義務(wù) ,由于沒(méi)有相應(yīng) 的交易活動(dòng)而無(wú)法進(jìn)行確認(rèn)。 美國(guó)會(huì)計(jì)學(xué)家索特 (Sorter)在 1969 年發(fā)表的《構(gòu)建基本會(huì)計(jì)理論的事項(xiàng)法》一文中全面闡述了以事項(xiàng)法 (event approach)為基礎(chǔ)形成的會(huì)計(jì)理論 ??這是相對(duì)于現(xiàn)有的“價(jià)值法 ” (value approach)會(huì)計(jì)而言的。 2. 多種計(jì)量屬性并存將是未來(lái)財(cái)務(wù) 報(bào)告的發(fā)展趨勢(shì)。 然而確認(rèn)是會(huì)計(jì)中的重要問(wèn)題 ,傳統(tǒng)的計(jì)量觀強(qiáng)調(diào)資產(chǎn)、收益等的內(nèi)涵 ,注重會(huì)計(jì)的整個(gè)結(jié)構(gòu) ,包括會(huì)計(jì)確認(rèn) ,忽略了對(duì)會(huì)計(jì)計(jì)量的功能的需求。這三年以來(lái) ,袁老師不僅在學(xué)業(yè)上給我以精心指導(dǎo) ,同時(shí)還在思想給我以無(wú)微不至的關(guān)懷 ,在此謹(jǐn)向袁老師致以誠(chéng)摯的謝意和崇高的敬意。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Fes