General paper format model 1: On the reform of China's financial reporting system Abstract: There are some problems in China's financial reporting, such as deviation from the target, incomplete information disclosure and excessive emphasis on information reliability. Under the principle of effective disclosure, cost-effectiveness and excellent students, the reform of financial reporting system should aim at perfecting the system, enriching the disclosure content and changing the reporting mode.
Keywords: finance; Reporting system; financial statements
First, the limitations of the current financial reporting system
In the ever-changing objective environment, although China's financial reporting reform has also made progress, it still lags behind the needs of the development of the situation, and its limitations are becoming increasingly obvious, mainly as follows:
1. The objective of the report overemphasizes the service for national macroeconomic management and regulation. The information provided in the current financial report is financial information with historical cost as the main measurement attribute and accrual basis, which is used to complete the report and relieve the entrusted responsibility. Article 1 1 of China's Accounting Standards for Business Enterprises states that accounting information should meet the requirements of national macroeconomic management. Financial report has become one of the main means and important basis for the country to implement fiscal, tax and price policies. This reporting model originated from the planned economy, and the main function of financial reporting is to serve the government's macroeconomic management. With the improvement of the socialist market economy, enterprises have become independent economic entities with self-financing and diversified investment subjects. The goal of financial reporting should be to meet the information needs of relevant groups that have direct interests with enterprises, such as investors, creditors and the public.
2. Incomplete information disclosure. The specific performance is as follows: 1) The information provided in the current financial report is mainly historical information facing the past, and the unified use of monetary measurement has important reference value for users' future decision-making, such as forecast information, human resource value, quality of main managers, etc., which are excluded from financial statements and even financial reports; 2) The information of corporate social responsibility has been neglected for a long time in financial reports, and the resulting regulatory cost is enough to affect the long-term business performance of enterprises in the future, and even lead to bankruptcy of enterprises; 3) Due to the different information needs of reporting users and ways to obtain information, some specific users or user groups can no longer meet the general financial report. With the rise of the financial analysis profession in the new accounting environment, the market and financial information users are demanding difference reports with certain specific needs other than financial statements.
3 overemphasize the reliability of information. The current financial reporting model is based on certain transactions and events that have happened in the enterprise, which is basically a summary table of historical accounting data and backward accounting statements, and has low correlation with the information needed by users for decision-making [1]. The reliability of financial reports mostly comes from historical data. Although the financial information generated by historical cost model is highly reliable, it cannot meet the requirements of decision-making. Although "Enterprise Accounting System" provides for the extraction of eight impairment reserves, it makes up the gap between historical cost and current market price to some extent. However, in the whole financial reporting system, historical information still accounts for a large proportion, which makes many cash flow forecasting information that can reflect the future prospects of enterprises and is very useful to users excluded from financial statements and even financial reports.
The lag is very serious. According to the traditional accounting practice, accounting information is generally disclosed on an annual basis, which is based on people's needs for annual wealth distribution, on the other hand, it is also based on the consideration of information disclosure cost under manual accounting. This kind of periodic financial statements based on the assumption of accounting stages is lagging behind, which seriously affects the timeliness of information. Although the past and present financial information is related to the future financial information, it certainly cannot represent the future. Investors, creditors and financial analysts have higher and higher requirements for predictive financial reports. Improving the feedback value of financial information requires information to be reported in time, because users' decisions are uninterrupted, and they hope to get the information they need at any time.
Second, the principles of China's financial reporting system reform
In order to achieve the goal of financial reporting, the following principles should be followed when reforming the financial reporting system:
1 financial accounting reform is the guiding principle. Financial report is only the final information output in financial accounting system, which is closely related to the sources, records, processing and transmission methods and rules of information in the system. Any major reform of financial reporting should consider the reform of financial accounting system. For example, in order to reflect the authenticity of the economic activities of enterprises, it is necessary to fully disclose some items not included in the existing financial statements, including derivative financial instruments, self-created goodwill, pensions, etc. Only after financial accounting has solved its confirmation and measurement methods can it be included in the scope of financial reporting.
2. The priority principle in the table. Financial report is gradually evolved from financial statement, which is the core content of financial report. Financial information to help external users make economic decisions is mainly provided by a series of basic financial statements. The reason is that the format of tabular financial report is fixed and reflected by data [2]. Financial report reform should focus on financial statements. Although the Accounting System for Business Enterprises has added three kinds of auxiliary statements, compared with international practice, China's financial statements still do not conform to the multi-level model. We pay more attention to the authenticity and reliability of financial statements and less attention to their usefulness and relevance.
3 meet the demand principle. Financial reports should meet the information needs of relevant interest groups of enterprises as far as possible without harming the interests of enterprises, so as to maintain and develop the contributions and support of these interest groups to enterprises. Therefore, we should combine normative methods and empirical methods to determine the specific information needs of users. Firstly, the normative method is used to infer users' information needs, motivations and ways of using information, and then the empirical method is used to test the authenticity of the conclusions of the normative method. The two complement each other and promote each other, thus establishing a feasible financial reporting framework system.
4 Effective disclosure principle. The principle of effective disclosure requires that the information in financial reports is effective to the needs of users. For companies that disclose information, redundant information will not play any role, but will only increase costs and will not profit from it; Users also have no ability to use too much information. The government should consider the principle of effective disclosure when compulsory disclosure of financial information; When enterprises voluntarily disclose financial information, they also need to determine what is excessive information according to the utilization of the information provided, and they cannot not disclose it in order to reduce costs.
5 the principle of cost-effectiveness. The cost of financial reporting refers to the labor cost and various possible unfavorable factors paid by enterprises to improve or expand the quality or quantity of reporting information disclosure, mainly including:
The cost of processing and providing information, litigation cost, competitive disadvantage, etc. Its income refers to the income obtained by the enterprise after improving the disclosure of report information, including the reduction of capital cost, entering a more liquid market and improving the reputation of the enterprise. Of course, under the existing measurement theory and technical conditions, it is unrealistic to accurately calculate the costs and benefits of information disclosure. Nevertheless, people still need to measure and judge the cost and benefit factors when determining the content, disclosure method and disclosure frequency of financial reports.
Third, the direction of reform of China's financial reporting system
When perfecting the current financial reporting system, we must solve the problems of inheritance and development, reform the parts that are not suitable for the accounting environment, and further integrate with international accounting standards. Generally speaking, the reform of the reporting system should be a sublation, mainly including the following aspects:
1 Strengthen the theoretical research on financial reporting objectives and provide a solid foundation for the improvement of financial reporting mode. Essentially? Economic management responsibility view? And then what? Decision usefulness? There is no fundamental conflict between these two goals, but they are interrelated and complementary. The goal of China's financial report should be an organic combination of the two, that is, to provide financial and accounting information helpful for decision-making to report users; It can also be used as a measure to evaluate the performance of economic responsibility and social responsibility of enterprise managers. As the main tool of formal external information exchange, financial report should first serve enterprises to achieve their goals. Specifically, financial reports should meet the information needs of interest groups related to enterprises as much as possible without harming the interests of enterprises. The state conducts macroeconomic management through indirect means, and the information it needs can also be obtained through indirect means such as regular sampling surveys. If the boundary between financial accounting and management accounting report is further weakened, the integration of the two will be more and more in the future, that is, management accounting? Externalization? Because the composition of financial accounting will increase, the goal of financial reporting will be fully realized.
2. Further improve the reporting system centered on the three major financial statements. The current financial reporting system is a single-layer reporting model with balance sheet, income statement and cash flow statement as the core. This model takes financial report as the content, asset report as the center and financial statement as the main form to confirm, express and disclose financial information such as asset use, income and capital operation of enterprises. Future financial reports should be user-centered and provide users with a series of financial information related to the development, competitiveness and risks of enterprises in the market economy. It is suggested that the accounting information disclosed in these three statements should be divided into core information and non-core information, and more attention should be paid to the reliability of core accounting information measurement; For non-core accounting information. Then we can relatively adopt the measurement attributes such as fair value, which are less reliable than historical cost. Special attention should be paid to the disclosure of relevant accounting information in financial statements that can show financial flexibility, return on investment and liquidity.
Enrich and standardize the contents of off-balance-sheet information disclosure in financial statements. With the complexity of the economic environment and the improvement of people's requirements for relevant information, off-balance-sheet information (including statement notes and other financial reports) has become increasingly prominent in the whole financial reporting system, which is of great significance for users to correctly understand the report data and judge the quality of the report. In developed accounting countries, the length of off-balance sheet information has greatly exceeded the length of financial statements themselves, and off-balance sheet information constitutes a very important content of financial reporting system. Take "Improving Company Report-Paying Attention to Users" (also called Jenkins Report) by American Institute of Certified Accountants as an example. There are as many as 16 off-balance sheet information in FoxWorks, accounting for about 20 pages, while the report itself has only 4 pages, from which we can realize the situation of off-balance sheet information, which has become an indispensable part for users to correctly understand the report data and judge the quality of the report information.
In China, there is little special research on the connotation of off-balance sheet information, and grass-roots units and accountants are not familiar with its significance and disclosure methods. China has joined WTO, which requires accounting reform to be in line with international practice as soon as possible, pay attention to the role of off-balance sheet information, improve relevant laws and regulations, standardize the disclosure methods of off-balance sheet information of different enterprises in a planned way, and gradually increase the disclosure of non-financial information and other financial reports in the notes to the statements to meet the needs of report users for useful information for decision-making. Further explain, supplement or explain the information in the basic statements through marginal notes, footnotes and schedules. To help users understand and use the information in the report; Encourage enterprises to prepare financial statements, forecast reports, segment reports, comprehensive income reports, human resources reports, management discussion and analysis, variance reports, price change impact reports, etc. , to provide information users with strong relevance of decision-making [3].
4. Change the reporting mode of financial report. With the acceleration of China's integration into economic globalization and strong external competitive pressure, China's financial reporting system has been forced to undergo revolutionary changes. With the support of computer random storage function, daily financial information can be revealed, and financial statements in different periods can be generated randomly. Through the establishment of event method and real-time reporting system, the problem of lagging financial information can be completely solved, and investors can be provided with multi-faceted financial information useful for decision-making in time. In addition, with the popularization and application of information technology, the printing and transmission of paper financial reports will be replaced by publishing information on the Internet. Users can access the enterprise database through the Internet, and with the help of the powerful information processing ability of the computer, they can obtain and process relevant information in time. In the expression of information, graphics and audio-visual methods will be used more, which will make the expression of information more vivid and intuitive and easier to be accepted and understood by users. The establishment and perfection of enterprise ERP system and its successful and reasonable connection with the Internet are the key to comprehensively improve the management level of enterprises and realize the reform of financial reporting.
References:
[1] Chen Shaohua Gejiashu. Research on Improving Enterprise Financial Report [M]. Beijing: China Financial and Economic Press, 2002.
[2] Wu Liansheng. Research on accounting reports of listed companies [M]. Dalian: Dongbei University of Finance and Economics Press, 200 1.
[3] Yao Zhenghai. On the disclosure of off-balance-sheet information in financial statements [J]. Finance and Accounting 2002(4).
General paper format model Part II: Talking about the causes and countermeasures of accidents in chemical enterprises; And put forward some control countermeasures. The safety management thought of many chemical enterprises mostly stays in the stage of consciousness education. I feel unlucky when there is a safety accident.
Keywords: chemical enterprises, safety accidents, control
Safety production is the premise of chemical production. Because there are many flammable, explosive, toxic and corrosive substances in chemical production, the equipment is high temperature and high pressure, the process is complex and the operation requirements are strict. If there are improper management or mistakes in production, accidents such as fire, explosion, poisoning or burns may occur, which will affect normal production. Lighter will affect the quality, output and cost of products, resulting in the deterioration of the production environment; In addition, it will cause casualties and huge economic losses, and even destroy the whole factory. Without a safe production base, the modern chemical industry cannot develop healthily and normally. Safety production is the guarantee of chemical production. To give full play to the advantages of modern chemical production, it is necessary to realize safe production and ensure long-term, continuous and safe operation of production. Accidents will cause enterprises to fail to operate normally, affect production capacity and cause certain economic losses. This paper analyzes the causes of chemical accidents and puts forward control countermeasures.
First, the cause analysis of common chemical accidents
A chemical accident refers to an accident in which a large number of toxic and harmful gases or liquids are lost, threatening the safety of people's lives and property around them. Because most chemicals are toxic, easy to spread, easy to burn and explode, it is easy to cause large-scale pollution and a large number of casualties in accident areas, especially in densely populated large and medium-sized cities. There are many reasons for chemical accidents. In addition to natural disasters, there are mainly the following reasons:
(1) Equipment failure. Design defects, such as poor site selection, unreasonable plane layout, unsatisfactory safety distance, immature production technology, improper material selection, poor manufacturing and installation quality, lack of maintenance and update, etc. It has brought insurmountable congenital hidden dangers and equipment defects to production. The production of many chemical products requires high temperature and high pressure (or low pressure), and many raw materials and products are highly corrosive, which easily leads to the corrosion of various pipelines, valves, towers and cylinders, resulting in the leakage of toxic substances, accounting for about 50% of the total number of chemical accidents.
(2) illegal operation. Such as violation of operating procedures, operational errors, failure to comply with safety rules and regulations, etc. There are strict operating procedures for the production, storage and transportation of chemicals. Once you break the law, an accident may happen.
(3) Unexpected factors. This kind of accident is caused by sudden power failure and water cut-off in chemical production, and it is also a leakage accident caused by collision and explosion of toxic substances during transportation.
(4) loopholes in management. For example, rules and regulations are not perfect, hidden dangers are not eliminated in time, personnel management is not strict, workers lack training and education, working environment is not good, leadership and command are improper, labor discipline is not observed, work is irresponsible, and there is a lack of sense of ownership.
To sum up, the root cause of chemical accidents lies in human error. The causes of several accidents listed above are all related to people. As accidents are mainly caused by people, people must try to control them.
Second, the control countermeasures of chemical safety accidents
(A) innovative safety management concepts
Many chemical enterprises' safety management thoughts mostly stay in the stage of consciousness education, and they are talking about safety rather than doing it. Every meeting, everything must emphasize safety, which really plays a certain role in improving people's safety awareness. However, formalism should be put an end to safety work, and formal management should focus on more ideas, more words and less actions. Too many forms not only consume our unnecessary energy, but also have the potential harm of paralyzing people at all levels, which plays a negative guiding role for staff and is extremely unfavorable to safety work. At the same time, safety management is different from other management. It is a typical risk management, emphasizing the size of probability, and absolute security does not exist. There are two extreme ideas that need to be eliminated: one thinks that since safe work is a risk, it is to rely on luck and not actively seek control methods. If there is a safety accident, you will feel unlucky and shirk your responsibility as a reason; The other is to pursue intrinsic safety, to achieve absolute safety, and not to allow small probability events to occur. After all, absolute security does not exist. Therefore, the above two extreme safety management ideas are incorrect. It is necessary to establish scientific safety management ideas, actively rely on safety management measures and safety technical measures, conform to the existing reality of enterprises under the existing safety technical level, and reduce the probability of accidents. .
(2) The equipment is of good quality.
With the expansion of chemical production scale, the continuous improvement of technology and the increase of output, the equipment and instruments that run all the year round inevitably appear abnormal operation, abnormal sound, abnormal vibration and inaccurate instrument indication; The newly put equipment and instruments are unstable and unfamiliar to operators, which will also lead to misoperation of operators, thus leading to various production accidents. Therefore, chemical enterprises should attach great importance to equipment safety management, such as formulating a scientific and effective equipment and facilities safety management system and improving the production equipment and facilities accounting system. Focus on strengthening the management and maintenance of special equipment, large-scale production equipment, pressure vessels, storage tanks, storage equipment and safety devices, with special personnel responsible for regular inspection and maintenance, and immediately deal with safety problems found during inspection; If it cannot be handled, it shall promptly report to the relevant person in charge of the unit and record the inspection and handling. At the same time, it is necessary to strengthen the management of hidden dangers and strengthen the detection of various equipment and facilities. It is necessary to report the hidden danger treatment project every year, and the responsibility should be implemented to the people. The node table of hidden danger treatment and rectification progress should be formulated, lightning protection and anti-static detection should be carried out every spring, and all kinds of oil delivery hoses should be tested every six months.
(3) Strict safety operation
The safe operation in the chemical production process includes many aspects, and the following points must be achieved in the specific work: (1) The process technical regulations must be strictly implemented and the process discipline must be observed. (2) Safety operation procedures must be strictly implemented. Safety production operating rules are the summary of production experience, which is often exchanged by enterprises through blood lessons. It is a magic weapon to ensure safe production and protect employees from harm. (3) control? Run, run, drip, leak? . Cases of fire and explosion accidents caused by combustible leakage are not uncommon. There are many reasons for leakage, including equipment system defects, technical or maintenance management reasons, and human operation reasons. (4) Wear and use personal protective equipment correctly. (5) When an emergency is found or occurs, we should do our best to properly handle it to prevent the situation from expanding and report it in time. The safe production of chemical industry needs stable and balanced production order, and experienced front-line production management cadres and operators, so as to respond quickly and eliminate the danger when it occurs.
(4) Strengthen personnel training.
Establishing and implementing the safety management system of chemical enterprises is not only a systematic and standardized safety management process, but also the establishment of all employees of the enterprise? People-oriented? Has this concept been realized? Safety first, prevention first? The process of policy. . Therefore, the establishment and implementation of enterprise safety management system should strengthen the training of personnel through different forms of learning and training. The training objects can be divided into three levels: management, safety management and all employees. Learning and training can not be carried out in a single stage, but should be carried out according to the different actual needs of each stage in the process of establishing and implementing safety standardization management system in enterprises. Different stages, different objects, learning and training content should also have their own emphasis. At the same time, regular education system is implemented for relevant personnel, requiring employees to have a clear understanding of the physical and chemical properties, dangers, toxicity, chemical reactions and invasion routes of toxic substances such as ammonia, methanol and hydrogen sulfide, master their own common sense of protection and first aid, learn emergency treatment methods, and improve their self-prevention awareness and contingency ability to deal with unexpected accidents.
(5) Legalization and standardization of enterprise safety management.
Strictly implement relevant laws, regulations and standards at home and abroad. Safety evaluation of small and medium-sized chemical enterprises shall be conducted in strict accordance with the Regulations on the Safety Management of Hazardous Chemicals, and production licenses shall be issued in strict accordance with the Measures for the Implementation of Safety Production Licenses for Hazardous Chemical Production Enterprises. Only those who meet the basic safety production conditions can apply for safety production licenses. Enterprises that do not meet the requirements shall be ordered to make rectification within a time limit, and enterprises that fail to make rectification within the time limit or do not have the conditions for rectification shall be reported to the industrial and commercial department to revoke their business licenses. Through safety evaluation, practical rectification suggestions are put forward, such as defining the necessary safety management system of enterprises, compiling enterprise safety management accounts, implementing design departments and qualified installation units, and popularizing regular equipment, so as to urge enterprises to obtain safety production licenses in time and operate legally.
(six) the implementation of the responsibility system for production safety, reduce accidents.
Clarify and implement the responsibility system for production safety, especially strengthen the main responsibility of production safety of all production and business units, and increase the investigation of responsibility. For those who seriously neglect production safety, not only the person directly responsible for the accident should be held accountable, but also the leadership responsibility of the relevant person in charge to prevent lax management. Three violations? Wait for something to happen. The responsibility for chemical safety production is clear, the responsibility is implemented, the management is strict and smooth, and the occurrence of liability accidents can basically be eliminated. .
(seven) to strengthen the inspection of production safety.
Regularly organize relevant departments to carry out various forms of safety inspection on chemical enterprises, find out all kinds of hidden dangers of accidents in enterprises in time, issue rectification notices, order enterprises to make rectification within a time limit, and conduct timely review on the basis of supervision and rectification by safety supervision departments to form closed-loop management and prevent disconnection. Pay close attention to the implementation of rectification, strengthen supervision over enterprises that are not timely in rectification, temporarily suspend safety production licenses, and strictly investigate relevant responsibilities in case of accidents. In addition, we should pay attention to daily inspection to improve the predictability and emergency response ability of production safety accidents. Daily inspection is one of the main ways to find dangerous factors. Enterprises should pay attention to strengthening daily inspection, including not only equipment inspection, but also requiring safety management personnel to conduct disciplinary inspection. Find hidden dangers of accidents in time for rectification, and follow up and review them in time. At the same time, according to the actual situation of the enterprise, the emergency rescue plan is formulated and practiced, and the problems found in the exercise are promptly fed back and improved to reduce the losses when the accident occurs and prevent the accident from expanding.
Concluding remarks
In short, chemical enterprises should keep in mind in production? Safety first, speed safety, efficiency safety, no safety, nothing? The purpose of this is to strictly monitor major chemical hazards, to ensure the sustainable development of chemical enterprises, and to further strengthen the safety management of chemical enterprises.
refer to
[1] state administration of work safety, State Administration of Coal Mine Safety. Petrochemical and Hazardous Chemicals Research Report (2004-20 10)[R]/ Latest Implementation Manual of Work Standards for Safety Production Supervision and Law Enforcement. Beijing: Social Science Literature Publishing House, 2004.
[2] Wang Zhaowu. Strengthening the safety management of special equipment and operators is the key to maintain the safe production of chemicals [J]. Chemical labor protection, 200 1(2).
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