论会计回归与外部化
本站原创 论文中文摘要：经济越发展会计越重要,会计所提供的信息,为经济决策提供重要的参考数据。会计信息也因此成为信息使用者关注的焦点,公司的利益相关者期望对其决策有用并可理解的会计信息。伴随着经济及资本市场的发展,会计职能、会计信息的质与量,经历了从无到有,从简单到复杂的发展过程。如何降低会计信息的复杂程度,提高其可理解性,成了会计理论界与实务界探讨的课题。本文以会计信息的复杂趋势为切入点,在深入分析会计信息膨胀、复杂化的表征及其成因的基础上,揭示了复杂会计信息的弊病,并提出采用会计回归及外部化的途径来解决会计信息复杂化的问题。合理界定会计职能和会计信息的质与量,为会计回归;而将那些人为拔高的职能以及会计回归后旁落的功能交由市场操办,即会计外部化。通过对会计回归必要性分析,会计外部化模式的探讨,本文认为会计回归与外部化将有利于使会计信息清晰化,使企业的真实面目从复杂会计信息中“脱颖而出”,减少会计信息不客观现象
Abstract（英文摘要）： Accounting becomes more and more important with the development ofeconomy. As an information system, it provides important reference data foreconomic policy-making. So, accounting information tops the concerns ofinformation-users and the persons who are correlated with the company’sinterests expect to get the accounting information which is useful for theirdecision and can be understandable.Following the appearance and development of the security market andlisted company, the function of accounting as well as the quality and amountof accounting information has gone from simple to complicacy, fromfragmented and disorganized to gradually system. But subject to theinformation become more and more complicated, the supply of the accountinginformation is blamed by each side. How to improve the quality of accountinginformation and improve it to be more understandable has become the hotsubject that the accounting theory circle and practice circle probe into.This text regards the tendency of accounting information being morecomplicated as the breakthrough point, on the basis of analyzing in depth thereasons and the phenomenon of complexity in accounting information, hasput forward the theory of simplification and socialization to resolving theproblem of complexity. The simplification means right-sizing the function ofaccounting and the quality and amount of the accounting information. Thesocialization means giving the right to the market to analyze the informationand satiy the needs from the community. Through analyzing the necessity ofsimplification and discussing the methods of socialization, this text thinks thetheory of simplification and socialization will be conduces to makingaccounting information be more legible, understandable and useful.
论文关键词： 会计信息；复杂；会计回归；外部化；
Key words（英文摘要）： Accounting information；Complexity；Simplification of accounting；Socialization.；
Abstract（英文摘要）： Accounting becomes more and more important with the development ofeconomy. As an information system, it provides important reference data foreconomic policy-making. So, accounting information tops the concerns ofinformation-users and the persons who are correlated with the company’sinterests expect to get the accounting information which is useful for theirdecision and can be understandable.Following the appearance and development of the security market andlisted company, the function of accounting as well as the quality and amountof accounting information has gone from simple to complicacy, fromfragmented and disorganized to gradually system. But subject to theinformation become more and more complicated, the supply of the accountinginformation is blamed by each side. How to improve the quality of accountinginformation and improve it to be more understandable has become the hotsubject that the accounting theory circle and practice circle probe into.This text regards the tendency of accounting information being morecomplicated as the breakthrough point, on the basis of analyzing in depth thereasons and the phenomenon of complexity in accounting information, hasput forward the theory of simplification and socialization to resolving theproblem of complexity. The simplification means right-sizing the function ofaccounting and the quality and amount of the accounting information. Thesocialization means giving the right to the market to analyze the informationand satiy the needs from the community. Through analyzing the necessity ofsimplification and discussing the methods of socialization, this text thinks thetheory of simplification and socialization will be conduces to makingaccounting information be more legible, understandable and useful.
论文关键词： 会计信息；复杂；会计回归；外部化；
Key words（英文摘要）： Accounting information；Complexity；Simplification of accounting；Socialization.；