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How to write a paper on accounting standards and accounting system
Discussion on the relationship between accounting standards and accounting system in China The relationship between accounting standards and accounting system has always been a controversial topic in China. The focus of the dispute is whether accounting standards and accounting systems are completely replaced or juxtaposed. What is the relationship between accounting standards and accounting system in China? With the deepening of reform and the promulgation of new accounting standards for enterprises, theoretical circles should further explore this. This paper intends to compare and analyze the relationship and differences between China's accounting standards and accounting system, and combine the current economic environment of enterprises in China with the reality of international convergence of accounting standards for enterprises to talk about my views on this issue.

First, the relationship and difference between accounting standards and accounting system

Accounting standards are norms that take specific economic business or special reporting items as the object, analyze the characteristics of each business or item in detail, stipulate the concepts and meanings that must be applied, and then take confirmation and measurement as the center, give consideration to disclosure, and deal with various accounting problems that may occur around the business or item. The accounting system, on the other hand, takes enterprises in a specific department, a specific industry or all departments as the research object, focusing on the setting of accounting subjects, instructions for use, and the format and preparation of accounting statements.

Accounting standards and accounting system are both related and different. In order to clarify the significance of implementing accounting standards in China, its influence on accountants and certified public accountants and the new requirements put forward, it is necessary to analyze the relationship and differences between them in detail.

(A) the relationship between accounting standards and accounting system.

1. all belong to accounting regulations.

China's accounting standards and accounting system are formulated, promulgated and implemented by the national financial department, so they are all departmental administrative regulations at the same level and have the same legal effect.

2. They are all norms that guide accounting work.

The accounting system in a broad sense includes accounting standards, accounting systems and accounting laws and regulations. The accounting environment varies from country to country. Some countries only adopt accounting standards, while others, such as France and China before the reform, only adopt accounting systems to regulate their accounting work and form their own accounting systems.

(B) the difference between accounting standards and accounting systems.

1. The guiding ideology is different.

In foreign countries, represented by Britain and America, the formulation of standards is principled, and its guiding ideology is "guidance"; The formulation of accounting system represented by France is rule-oriented, and its guiding ideology is "mandatory". This is the fundamental difference between the two.

2. The emphasis is different.

Accounting standards mainly focus on solving the problem of how to confirm and measure accounting elements, and at the same time standardize what information should be disclosed by accounting entities, and its content is abstract and concise; Accounting system is mainly to directly standardize accounting subjects and accounting statements, focusing on standardizing accounting behavior and results, focusing on recording and reporting, and its content is more intuitive and specific.

3. The flexibility of formulation and modification is different.

Because the scope of an accounting standard is usually relatively small, easy to increase or modify, and the accounting system is relatively detailed, even if there is only a little change in economic business, the whole accounting system should be revised. If the new business involves all industries, the accounting system of all industries should be revised, so the formulation and revision of accounting standards is much more convenient than the accounting system.

4. The quality requirements for accountants are different.

Because the content of accounting standards is abstract and concise, accounting personnel need to make correct choices according to the actual situation of their own units, and more professional judgments are needed, so the quality requirements for accounting personnel are higher; The contents stipulated in the accounting system are intuitive, concrete and operable. Accountants do not need to use accounting principles to make judgments and choices, but just copy the provisions mechanically, so the quality requirements for accountants are naturally low.

Second, the analysis of the inevitability of accounting standards replacing accounting system.

(A) the need for rapid economic development.

The accelerated flow of capital makes capital owners farther and farther away from the enterprises they invest in, and the ever-changing market environment makes investors who are far away from the enterprises they invest in urgently need to know more true, relevant and reliable information. To achieve this goal, we must play the role of accounting, and the premise and guarantee of providing timely and transparent high-quality accounting information for investors is high-quality accounting standards. The accounting system is rule-oriented and mandatory, so the system should cover all economic businesses as much as possible. However, the actual economic environment is ever-changing, and the provisions of the system are always "lagging behind" for the endless economic business, so it is difficult to provide useful accounting decision-making information. On the contrary, accounting standards are principle-oriented, which stipulates concepts and meanings. When the standards fail to cover all economic businesses, accountants can apply accounting principles to deal with new problems, which makes accounting standards more flexible than accounting systems. The need to turn to international convergence.

With the rapid development of economic globalization and capital market internationalization, international financing activities such as cross-border listing and securities issuance are increasing day by day, which objectively requires that accounting as an international business language must adopt the same or similar standards in order to provide true, fair and comparable accounting information. The international convergence of accounting standards has become an important issue facing all countries, and the international community's requirements for international convergence of accounting standards are becoming stronger and stronger. On February 12, 2003, the six major international accounting firms released the latest survey report of International Financial Reporting Standards (IFRS): International Convergence Report of Accounting Standards-2002 Global Survey. One of the survey options is whether there are plans to directly adopt domestic standards or to integrate domestic standards with international financial reporting standards. Of the 59 countries and regions surveyed, 95% (56 countries and regions) are interested in convergence with IFRS, 3% (2 countries) have adopted IFRS, 92% (54 countries and regions) have indicated their intention to adopt or converge with IFRS, and only 5% have no intention to accept IFRS. This shows that the global convergence of accounting standards has become an irresistible historical trend. After China's entry into WTO, on the one hand, in order to further improve the investment environment, attract foreign investment and promote the sustained, rapid and healthy development of China's economy, on the other hand, in order to better enable China enterprises to go abroad and improve the comparability of external financial information, China also chose the development direction of international convergence of accounting standards, and in February 2006, it promulgated a set of enterprise accounting standards system that basically conformed to international accounting standards. Therefore, the adoption of accounting standards has become an international common practice, and the coexistence of accounting standards and accounting systems in the past is not in line with the international convergence environment.

Three. Feasibility analysis of accounting standards replacing accounting system

(A) the improvement of accounting standards-setting institutions in China.

With the deepening of reform, China's accounting standards-setting institutions are also constantly reforming and improving. Especially after the change of China's Accounting Standards Committee in early 2003, the Accounting Standards Committee of the Ministry of Finance, which is composed of China Securities Regulatory Commission, China Accounting Society, China Institute of Certified Accountants, business and academic circles, began to participate in the research and consultation of accounting standards in essence, thus making the accounting standards formulated by China's pure government model more representative, professional and scientific.

(B) the improvement of the accounting standards system.

China's newly promulgated accounting standards system consists of 1 basic accounting standards, 38 specific accounting standards and 2 accounting subjects and accounting statements. The composition of the new accounting standard system.

Improve the operability of accounting standards.

Accounting standards for enterprises include three parts: specific standards, specific standards and specific standards interpretation. In fact, the guide to specific standards is a concrete explanation of specific standards. Although it is not as detailed as the accounting system, it is enough for most accountants to know the specific standards. However, in the case of coexistence of accounting standards and accounting system, accounting standards and accounting system guidelines actually overlap to a great extent. Therefore, it is completely feasible to cancel the accounting system under the premise of improving the guidelines.

(4) The efforts of government departments.

This reform of enterprise accounting standards system involves a wide range and has great influence, so it is very important to do a good job in related publicity, training and implementation. The Accounting Department of the Ministry of Finance put forward the Publicity, Training and Implementation Plan of the Accounting Standards System for Enterprises (Draft for Comment). At the seminar held by Beijing National Accounting Institute for accounting directors of provincial and municipal financial departments, the accounting department put forward some publicity measures to promote the implementation of the new accounting standards for discussion by the participants. In addition, the China Institute of Certified Public Accountants issued a notice on printing and distributing the Continuing Education and Training System for Certified Public Accountants in China (Draft for Comment), which will provide large-scale training for more than 70,000 certified public accountants practicing in more than 5,000 accounting firms nationwide. The implementation of these measures will enable Chinese accounting practitioners to understand and master the new accounting standards for enterprises faster and better, greatly improve the quality of the whole accounting team in China, and pave the way for accounting standards to replace accounting systems.

(five) coordination between departments, strengthen supervision and management.

On February 5, 2006, the Ministry of Finance held a press conference on accounting and auditing standards system in Beijing. At the meeting, leaders of the Ministry of Finance, the National Audit Office, the State-owned Assets Supervision and Administration Commission, the China Securities Regulatory Commission, the People's Bank and other departments said that in order to ensure the smooth implementation of the new standards, all departments will coordinate and strengthen supervision and management, and in the future, the implementation of the Accounting Law and the Accounting Standards for Business Enterprises by listed companies should be regarded as one of the focuses of financial supervision and accounting information quality inspection, and relevant accounting personnel should be paid attention to. In addition, in order to standardize and strengthen the supervision of accountants and certified public accountants, improve their services, realize information sharing and open government affairs, and give full play to the role of social supervision, the Accounting Department of the Ministry of Finance, the Supervision and Inspection Bureau, the AICPA, the Accounting Qualification Evaluation Center and the Information Center jointly organized and developed the financial accounting industry management system, which was officially put into operation on February 6, 2006. These measures provide external guarantee for accounting standards to replace accounting system.

Four. conclusion

To sum up, whether from the improvement of accounting standards itself or the preparation of external conditions, the author believes that the time is ripe for accounting standards to replace accounting systems. Of course, just like the implementation of the new accounting standards, it also needs a transitional stage. In this transitional stage, enterprises can formulate internal accounting system with the help of experts according to the accounting standards for business enterprises promulgated by the Ministry of Finance, so that internal personnel can apply the accounting standards for business enterprises faster and better.

refer to

1. Sun Zheng, Liu Hao, "Changes in Economic Environment and Changes in Planning Thinking", shanghai securities news, 2006.2;

2. Shi Liping, "Reflections on the Relationship between Accounting Standards and Accounting System in China", Journal of Shanxi Institute of Finance and Taxation, April 2003;

3. Zhang Dongkou, Wang Ling and Hu Yuexin, Accounting Standards and Accounting System Analysis, Accounting Monthly (Accounting), April 2004;

4. Liang Shuang, Comparative Study of Chinese and Foreign Accounting Standards Models, Higher Education Press, June 2005, p. 1 edition.