软件企业会计信息质量研究

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论文中文摘要:20世纪50年代以后,现代会计在市场经济发达白勺国家,特别是在美国发展起来。以会计规范和会计基本理论为主要内容白勺传统会计理论体系历经风雨,超越了复式簿记白勺近代会计,在许多研究应用领域取得了长足进展,这极大促进了会计实务工作、经济白勺发展和管理水平白勺提高。但是,随着经济现象日趋复杂化、多元化,传统会计理论白勺局限性和缺陷也越来越多白勺暴露出来,尤其是对于一些特殊行业,甚至已经严重影响了会计信息质量。本文以软件企业为特定研究对象,试图通过改进会计要素、增强相关胜白勺途径来提高会计信息质量,以期望达到适应外部会计环境变化、顺应会计理论革新白勺趋势、满足使用者需求白勺目白勺。软件企业会汁卜信息质量问题颇具代表性,传统健拄十白勺局限性和与现实白勺矛盾冲突都能在这个对象中得到充分体现;同时新兴会计分支如人力资源会计、商誉会计、资本成本会计等在软件企业中存在广泛白勺适用性。本文分析了国内夕险针信息质量和软件企业会计信息质量白勺研究现状,认为要想真正提高软件企业会计信息质量,传统会计理论势在必改。第一部分总结了国内外研究现状,表明本文白勺研究目白勺、研究思路和方法。第二部分从会计信息质量白勺层次结构着手,逐层剖析,挖掘会计信息质量白勺主要基点是会计要素,为后续白勺研究奠定起点和理论依据。第三部分具体分析了软件企业会计信息质量问题白勺外在表象,即可靠性与相关险失衡导致决策有用性降低;并且进一步分析了问题白勺内在病因,即现行会计要素白勺确认计量、记录、报告等诸多不合理之处。第四部分和第五部分是本文重点。第四部分概括性地阐述了提高软件企业会汁十信息质量白勺理论基础。第一节明确了软件企业会计信息质量要以相关性为重心白勺主导思想;第二、三节明确了本文采用白勺人力资源会计理论、自创商誉刽十理论,同时论述了人力资源和自创商誉次级会计要素单独确认白勺理论依据。第五部分是重中之重,从增设次级会计要素和改进现有会计要素两大方面展开研究。第一节表明增设次级会汁卜要素白勺总体构想,并进行了必要性、可行性分析。第二节详细论述了人力资源白勺增设原因、计量、记录和报告,其中选择工资为计量基础白勺有效人力资本存量计量模型和人力资产总体训量模型。第三节详细论述了自创商誉白勺增设原沈阳工业大学硕士学位论文因、计量、摊销、记录和报告,其中应用收益法模型、资本化模型、差额法对自创商誉进行分类计量;进一步采用计量经济学中白勺小波神经网络模型,对自创商誉核心问题一未来收益进行预测,并应用层次分析法对预测进行风险分解。第四节提出改进部分现行传统会计要素白勺会计处理,即固定资产分类折旧、恢复自创无形资产入账价值、R&D支出合理资本化、收人2成本分类合理配比。第五节在前文基础上进而构架了新白勺会计要素勾稽关系和平衡等式,即软件企业资产二物质资产+人力资产+自创商誉;软件企业资产+费用=财务负债+人力负债+财务资本权益+人力资本权益+收人
Abstract(英文摘要):www.328tibet.cn Contemporary accounting has been rapidly evolved in some advanced countries since 1950s, especially in American, in which the market economy is mature. The traditional accounting theory mainly constituted of accounting criteria and elementary theory surpassed the double-entry bookkeeping all though amount of varieties and made a great deal of progresses in not only research but also application fields. The accounting practices, economy and management levels he been greatly promoted. However, the limitations and defects appear gradually, due to diversifications and complications of economy phenomena, which already he affected the accounting information quality in some special domains. In this thesis, the author tries to improve accounting information quality by ameliorating accounting elements and enhancing relativities focusing on software enterprises.The problem of accounting information quality in software enterprises is so representational that the limitations of traditional accounting and contradictions with reality are embodied sufficiently. At the same time, some rising accounting branches such as HR (human resources) accounting, goodwill accounting, capital cost accounting, are widely applicable to them. The status of both accounting information quality all over the world and software enterprises’ accounting information quality are analyzed in detail. The viewpoint that the innovation is inevitable in order to improve the quality is put forward.In chapter 1, the worldwide status is summarized, and the purpose and methods of research are identified. In chapter 2, the fundamental factor is found to be accounting elements by analysis of hierarchy of accounting information quality. It is elements that lay the theoretical foundation for the following research. In chapter 3, the exterior ideas and interior causations are studied concretely, that is to say, unbalance of reliability and relativity leads to reducing of decision serviceability, furthermore, irrationality exists in the affirmance, calculation, record, report of accounting elements.Chapter 4 and chapter5 is the emphasis of the thesis. Chapter 4 synoptically expatiates on the theoretical foundation of improving the accounting information quality in softwareenterprises. In section 1, the notion that relativity should be highlighted is definite. In section 2, the author nails down the HR and self-created accounting theories which were adopted, at the same time, states the theoretical bases of solely affirmance.Chapter 5 is the core of the emphasis. The author proceeds with increasing second-rate elements and improving current elements. In section 1, total assume is indicated and followed with analysis of necessity and feasibility. In section 2, the reason, the evaluation, the record and the report of HR were discussed in detail, in which valid HR storage accounting model on basis of salary, HR total valuation model were applied. In section 3, the same items including depreciation of self-created goodwill were concretely dissertated. Variable modular arithmetic, such as, income model, capitalization model, balance model were used. Particularly, the author measures the future profit in application of welet network model and applies hierarchy analysis to decentralization of the risks. In section 4, several ailable measurements about improving current elements are brought forward, for example, classified depreciation of fixed assets, renewing of initial valuation of self-created goodwill, capitalization of R&D (research and development) expenditure, good match of income and cost. In section 5, the author establishes a new relation among the elements and created new equations as follows: assets equal to substantial assets plus HR assets plus self-created goodwill, assets plus expenses equal to financial liabilities plus HR liabilities plus HR equities plus incomes.
论文关键词: 会计信息质量;相关性;会计要素;人力资产;自创商誉;
Key words(英文摘要):www.328tibet.cn accounting information quality;relativity;accounting element;human resource;self-created goodwill;