發(fā)展與分類ppt課件-展示頁
2025-05-21 07:00本頁面
【正文】 ector groups. The author believe that a classification base on fair presentation versus legal pliance describes accounting in the world today. 39 Fair presentation and substance over form characterize mon law accounting. It is oriented toward the decision needs of external investors. Financial statements are designed to help investors judge managerial performance and predict future cash flows and profitability. Extensive disclosures provide additional information relevant for these purposes. 40 Legal pliance accounting is designed to satisfy governmentimposed requirements, such as calculating taxable ine or plying with the national government’s macroeconomic plan. The ine amount may also be the basis for dividends paid to shareholders and bonuses paid to managers and employees. Conservative measurements ensure that prudent amounts are distributed. Smooth patterns in ine from year to year mean that tax, dividend, and bonus payout are more stable. 41 Legal pliance accounting will probably continue to be use in individualpany financial statements in those code law countries while consolidated statements adopt fair presentation reporting. In this way, consolidated statements can inform investors while individualpany accounts satisfy legal requirements. 。但是他并沒有全面考察不同國家環(huán)境和會(huì)計(jì)實(shí)務(wù)的異同之處 。 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(huì)計(jì)實(shí)務(wù)上的不同，而是間接地按照在特定社會(huì)制度中的政治經(jīng)濟(jì)和企業(yè)因素的重要性的不同來對會(huì)計(jì)模式進(jìn)行分類。會(huì)計(jì)可以用于衡量業(yè)績、分配資金、控制價(jià)格、收取稅金等。 英國會(huì)計(jì)和美國會(huì)計(jì)是這種模式的代表。 24 Independent discipline 作為獨(dú)立學(xué)科發(fā)展會(huì)計(jì) 將會(huì)計(jì)視為能夠自我發(fā)展、自成體系的獨(dú)立學(xué)科，因而會(huì)計(jì)形成了自我發(fā)展的模式?；镜臅?huì)計(jì)概念是要保持公司資本的真實(shí)價(jià)值，因此重置成本會(huì)計(jì)得到重視。 23 Microeconomic approach 以微觀經(jīng)濟(jì)學(xué)為基礎(chǔ)發(fā)展會(huì)計(jì) 會(huì)計(jì)被視為是企業(yè)經(jīng)濟(jì)學(xué)的分支，強(qiáng)調(diào)經(jīng)濟(jì)活動(dòng)的中心是私人和企業(yè)。 為了提高經(jīng)濟(jì)和企業(yè)經(jīng)營的穩(wěn)定性，一般都鼓勵(lì)企業(yè)將各年利潤平滑化，折舊率的調(diào)整要適應(yīng)刺激經(jīng)濟(jì)增長的需要，并且為了鼓勵(lì)投資而允許建立特種儲(chǔ)備，為了宏觀經(jīng)濟(jì)的需要而重視增值表、社會(huì)責(zé)任會(huì)計(jì)和稅務(wù)會(huì)計(jì)。 他強(qiáng)調(diào)一個(gè)國家中存在的會(huì)計(jì)規(guī)則和會(huì)計(jì)實(shí)務(wù)是該國政治、經(jīng)濟(jì)和其他環(huán)境因素綜合影響的產(chǎn)物。 這種劃分會(huì)計(jì)模式的方法稱為 “ 以企業(yè)經(jīng)營環(huán)境為依據(jù)的劃分法 ” 。 一國的企業(yè)經(jīng)營環(huán)境決定著該國會(huì)計(jì)制度的最基本最主要的方面 。 16 Gray proposed a framework linking culture and accounting. He suggested that four accounting value dimensions affect a nation’s financial reporting practices. Professionalism vs. statutory control Uniform
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