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Economic development and depression have promoted the change of accounting essence theory to some extent. Conversely, the change of accounting essence theory also promotes the better development of economic activities and promotes economic development.
abstract:
Marxist philosophy holds that things are universally related, mutually influenced, mutually restricted and interacted. The change of accounting theory and the development of economy are also the same. Economic development promotes the development and change of accounting, and the development of accounting also has a certain impact on economic development.
Key words:
Accounting essence; Theoretical changes; economic development
The essence of things is the basis of the existence of things, and the essence of accounting is inherent in accounting itself, the basis of other accounting concepts, and the basis of determining and explaining other concepts. From the articles of Mr. Yan Dawu and Mr. Yang, we can see that they think that the study of accounting essence is the starting point of accounting research. This theory prevailed in China in the 1950s and was widely used in accounting research practice. However, the understanding of accounting essence is not static, and the theory of accounting essence changes gradually with the advancement of time.
First, the change of accounting essence theory
(A) Western countries' understanding of the nature of accounting
The development of any theory or system stems from certain social and economic development. The emergence and development of accounting is also the inevitable requirement of social and economic development to a certain stage, and the development of everything has its inevitability. The change of accounting theory is also based on this. Regarding the theory of accounting essence, western scholars mainly have the following four viewpoints.
. The first view is that the essence of accounting is art, 1943 was put forward by GeorgeO O. May. 194 1 Accounting Terminology BulletinNo. 1 of the Accounting Committee under the American Institute of Accountants defines accounting firms as: "Accounting is an art, which is about recording, classifying and summarizing financial economy honestly and effectively in monetary form. 1953, Commission No.43
This view is still very popular in western countries in the 1970s.
The second point of view is 1953. A.C.Littleton put forward the "tool theory" and thought that the accounting essence theory was mainly the "management tool theory". The view of "instrumentalism" sprouted at the end of 19 and the beginning of the 20th century. Max Weber linked the essence of accounting with the capitalist system, thinking that "the essence of capitalism is rational profit" and "the process and behavior of rational profit are regulated by accounting". From this, it can be judged that he regards accounting as a tool for measurement and supervision and a tool for managing the economy. In 1953, A.C.Littleton profoundly expounded the essence of accounting from the aspects of accounting time and space framework, accounting purpose, accounting classification system, information reporting and review, and put forward that the essence of accounting is a "management tool".
The third theory about the nature of accounting is information system theory, which is held by hendrickson, American Accounting Association and Financial Accounting Standards Board. 1966 "on the basic theory of accounting" puts forward that accounting is basically an information system, which was published by the American Accounting Association to commemorate its 50th anniversary. In this book, it is proposed that enterprises should provide neutral, objective, fair and just information to their stakeholders, and the information provided should serve the public interests instead of specific objects. In 1970s and 1980s, this view has become the mainstream view on the nature of accounting in American accounting circles. The fourth view is that the essence of accounting is fiduciary responsibility. This view is held by YujiIjiri scholars in the United States, who believe that accounting is a system that is conducive to coordinating property management responsibilities among interest groups. The fiduciary responsibility here is essentially the same as the "fiduciary responsibility" mentioned in the accounting goal, that is, the accountant is the trustee, and the responsibility of the accountant lies in completing the duties and tasks entrusted by the client.
(B) China's understanding of the nature of accounting
There are two main views on the nature of accounting in China. One is the theory of management activities, which was put forward by Chinese accounting scholars Yan Dawu and Yang in 1980s. This theory holds that the inherent function of accounting is to reflect, supervise and participate in business decisions. It is a management activity and an important part of economic management. This view is different from management tool theory, which only considers the collection and processing process of accounting information and does not emphasize its participation in business decision-making.
In China, another viewpoint that can compete with management activity theory is information system theory. This view is that in 1980s, Professor Yu proposed in the article "Viewing the Attribute of Accounting Discipline from the Perspective of Development" that "according to the current reality and its future development, accounting should be regarded as an information system, mainly providing consulting services for management through objective and scientific information". Later, Professor Ge Jiashu also accepted the formulation of accounting information system theory in western countries, and jointly put forward the viewpoint of accounting information system theory with the professor.
According to this view, accounting is an economic information system aimed at improving the economic benefits of enterprises and units' activities and strengthening economic management, mainly providing financial information. In addition, the "entrusted cybernetics" represented by Yang Shizhan and Guo Daoyang also has an important influence on the research of accounting essence theory in China. This view holds that the essence of accounting is the control system that controls the accounting measurement results, and the control system takes the entrusted responsibility as the goal. In addition, scholar Wu Zhongxin also holds this view. He believes that fiduciary responsibility highlights the high coupling between accounting essence and accounting objectives, and reflects the internal contradictory movement of accounting. The internal contradictory movement of the emergence, development and change of accounting stems from "fiduciary responsibility", which is an appropriate expression of the essence of accounting.
Second, the relationship between the change of accounting essence theory and economic development
(A) Economic development promotes the changes of accounting essence theory.
The scientific and technological revolution and a country's economic development policy play an important role in economic development. Since the end of 1960s, the western developed capitalist countries are welcoming the third industrial revolution, which has greatly promoted the development of productive forces and greatly developed the economy of capitalist countries. The third industrial revolution is a scientific and technological revolution. In this scientific and technological revolution, the use of electronic computers and the information superhighway marked by the global Internet are shortening the distance of human communication. Due to the third scientific and technological revolution, the speed of information dissemination has become faster and the cost of information dissemination has become lower. The development of information theory, system theory and cybernetics is also the crystallization of this technological revolution.
The new ideas and technologies brought by the development of information science have also opened the minds of accounting researchers, and people have begun to re-explore and understand the essence and role of accounting. With the development of information theory, system theory and cybernetics, American Accounting Association and accounting circles began to gradually define the essence of accounting as an information system. If western scholars' exploration of information system theory is due to the third scientific and technological revolution, then China scholars' understanding of the nature of accounting benefits from the reform and opening up.
With the convening of the Third Plenary Session of the Eleventh Central Committee, China has shifted its focus to economic construction. Since then, China has also begun to introduce western advanced technology and experience. In accounting theory, some advanced accounting theories have been gradually introduced, so the theory of accounting essence in China is divided into two factions.
The school of information system theory believes that during this period, information technology has been greatly developed, and the application of electronic computers has also been introduced into the accounting field, so that accountants can handle accounting information more conveniently, so the essence of accounting as an information system is more prominent; The school of management activity theory believes that China is gradually implementing reform and opening up, and has the idea of establishing a socialist market economic system. China's market elements are constantly improving, and the scale of enterprises will become larger and larger. Accounting, as a function of information system, can't adapt to China's economic development. Accounting should also participate in management and highlight its functions within enterprises.
The emergence of entrusted cybernetics in China is closely related to the economic development environment. In 1980s and 1990s, China implemented the basic national policy of reform and opening up. At this time, economic development has become the top priority of the country, and the economic development of a country depends on the development of enterprises. Enterprise development is inseparable from accounting, and important business decisions of enterprises depend on accounting information. Facing the new situation of economic development, accounting should play its control role, combining the past, present and future, and play its current accounting control role.
(B) the economic crisis forced its development
The development of accounting essence theory does not always follow the development of economy. Sometimes, the change of accounting essence theory is forced to adapt to the economic development at that time. In the 1920s and 1930s, American accounting circles generally believed that the essence of accounting was an art, and since it was called art, it should not interfere with or restrict its norms.
However, from 1929 to 1933, the United States experienced a great economic crisis. Enterprises went bankrupt, production was depressed, and stock prices plummeted. In addition to the defects of the capitalist system itself, there are also the looseness of accounting practice and the abuse of accounting. Since then, countries have begun to attach importance to accounting, thinking that accounting aims to record, classify and summarize transactions with or without financial characteristics in a meaningful way, that is, in monetary form, and give reasonable explanations to the results.
It can be said that this economic crisis has made the accounting community re-examine the essence of accounting, or realize that accounting should provide true and fair information, or that accounting should be used as a tool for measurement and supervision. Therefore, this economic crisis has promoted the transformation of accounting essence from art theory to "tool theory" and "information system theory" to a certain extent.
(C) changes in the theory of accounting essence of the response to the economy
Economic development and the change of accounting essence theory interact and influence each other. The change of accounting essence also affects accounting function. Accounting function is determined by the nature of accounting, which is the embodiment of accounting nature.
"Management tool theory" and "management activity theory" hold that the essence of enterprise accounting lies in participating in enterprise decision-making in the fierce market competition in modern times. Under the influence of this accounting essence, enterprise accounting is endowed with two basic functions: financial decision-making and financial control, and the functions of planning future financial activities, monitoring the process of financial activities, analyzing the results of financial activities and coordinating financial relations are the extensions of these two basic functions. If accountants can operate these two functions in a standardized way, it will certainly help enterprises to make scientific and reasonable decisions, thus promoting economic development.
In order to perform the control function, supervision is essential. Comprehensively supervise the whole process of internal economic activities of specific subjects, ensure the relevance and reliability of accounting information, serve the improvement of management level and business decision-making, and thus achieve the purpose of improving economic benefits.
The accounting essence of "entrusted cybernetics" holds that modern accounting can systematically and comprehensively control the process of social and economic activities. It is an active and multi-directional control, which avoids the disadvantages brought by the passive and one-way control of traditional accounting, integrates pre-prediction, in-process control and post-event analysis, and promotes the function of overall accounting control to be effectively brought into play. Predictive forecasting is mainly achieved through economic forecasting and participation in decision-making; Process control is to control economic activities through the combination of accounting and supervision during the implementation of the plan, so that it can be carried out according to the plan and predetermined goals, thus promoting economic development; After-the-fact control is to analyze the results of the implementation of the plan and evaluate the implementation effect after the implementation of the plan, so as to provide experience and lessons for the smooth development of economic activities in the future.
Third, the conclusion
To sum up, economic development and economic depression have promoted the changes of accounting essence theory to some extent. Conversely, the change of accounting essence theory also promotes the better development of economic activities and promotes economic development. The development of accounting is inseparable from the development of economy. Similarly, accounting, as a measurement tool, also reflects the economic development.
Throughout the long river of history, almost every accounting theory is inseparable from the economic environment and is the product of economic development. The more the economy develops, the more perfect the accounting theory is, especially when there is a crisis in economic development, the more urgent the reform of accounting theory is. At the same time, the perfection of accounting theory and the progress of accounting practice have further promoted the economic development. However, with the development of economy and the change of economic situation, the accounting essence theory in existing research is facing new challenges. Thinking about the essence of accounting is the exploration of the most basic theory of accounting. We should try and innovate boldly according to the situation of economic development to promote the better development of accounting theory.
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Outline of accounting thesis
Foreword:
Generally speaking, under the condition of market economy, the goal of enterprise production and operation is to minimize the cost of economic benefits, that is, to maximize profits. Strengthening cost management and control is an important way to improve the profitability of enterprises. Therefore, in order to ensure the continuous improvement of business profits and achieve business objectives, we must seriously treat and strengthen cost management, and really put forward targeted countermeasures to strengthen cost management and reduce product costs in our work.
First, the necessity of reducing the impact of enterprise costs on enterprise efficiency
(A), improve cost awareness
(B), understand the concept of cost
Second, the ideas and promotion methods of cable product manufacturers to reduce costs.
(A), the cost structure of cable production enterprises
(B) cable manufacturers should consider reducing costs.
(C), measures to save money
(D) Reduce costs from operating resources.
(E), scientific methods to reduce costs
(vi) Ways to systematically reduce costs
Third, the specific and feasible ways to reduce the cost of enterprises:
1. Improve product quality and reduce intangible loss of products.
2. Choose a competitive model that adapts to the resource capacity.
3. Apply operating leverage and the principle of financial leverage.
4. Rational allocation of enterprise resources and effective utilization of resources, finding and utilizing resource combinations without paying costs, and achieving cost reduction.
5. Use product functions to break traditional cost barriers and improve profitability.
6. Use the value chain analysis method to construct or optimize the supply chain of enterprises.
7. Accelerate capital turnover and reduce product inventory and capital cost.
8. When the internal cost of the enterprise reaches the limit, use external resources to effectively break through the cost bottleneck.
Fourthly, taking the products of a cable factory as an example, through the method of related cost calculation, this paper analyzes in detail how to reduce the cable production cost.
(A), the current composition of the production cost of cable enterprises
(2) Reduce costs through feasible methods.
Five, a reasonable reduction of enterprise costs should pay attention to several issues:
(a), follow the market rules (rules of the game)
(2), reduce the cost of enterprises, focusing on the ways to reduce the cost of enterprises from the aspects of labor and cost:
1, and strive to improve management innovation and technological progress.
2. Strengthen strategic cost management.
3. Strengthen the value chain management in the process of production and operation.
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