On how to improve China s accounting theory system

The accounting theory system is an organic whole formed by the interconnection and mutual constraints of various theoretical elements. Accounting theory has become a system, which is people's understanding of the laws of objective accounting in long-term practice and research.

Accounting theory is a broadly divided concept, including:

1. The most abstract theoretical research such as various concepts.

2. A more well-formed theoretical system, such as the financial accounting conceptual structure framework of the Financial Accounting Standards Board.

3. It also includes the generally accepted accounting principles or accounting standards widely used in the work of the century.

The role of accounting theory is determined by two factors:

1. The level of development of accounting theory and accounting practice at that time.

2. The research methods adopted by accounting theory researchers and some corresponding concepts.

Accounting is a Chinese word, pronounced kuài jì, and its English name is Xianhong Accounting.

Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is in accordance with the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements, engaged in economic accounting and supervision process;

It is a kind of economic management work that takes currency as the main unit of measurement and uses a special method of splitting and distributing the rolling method to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

The elements of business accounting are divided into six categories, namely, assets, liabilities, owners' equity, income, expenses, and profits. Among them, the three accounting elements of assets, liabilities and owners' equity mainly reflect the financial status of the enterprise; The three accounting elements of income, expenses and profit mainly reflect the operating results of the enterprise.

Dynamic elements: revenue, expenses, profits.

Static elements: assets, liabilities, owners' equity.

The accounting elements of public institutions are divided into five categories, namely, assets, liabilities, net assets, income and expenditure.

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(1) To give play to the leading role of theory, it is necessary to promote the building of a theoretical system, and theory is the forerunner of action, and only on the basis of scientific theory can all actions grasp the correct direction and achieve good results.

2) The development of management accounting practice needs to promote the construction of a theoretical system From the perspective of the development process of management accounting, the theory of management accounting has gradually developed with the continuous development of the economic and social environment, the production and operation mode of enterprises, and the level of management science and technology, and has reacted to practice and promoted the development of practice.

3) Theoretical research lags behind the needs of practice and demands speeding up the building of the theoretical systemAt present, international economic competition is intensifying, and China's economy is also in an important period of accelerating the transformation of the economic development mode.

The necessity of promoting the construction of the theoretical system of management accounting includes: (1) To give play to the leading role of theory, it is necessary to promote the construction of the theoretical system Theory is the forerunner of action, and only on the basis of scientific theory can all actions grasp the correct direction and achieve good results. 2) The development of management accounting practice needs to promote the construction of a theoretical system From the perspective of the development process of management accounting, the theory of management accounting has gradually developed with the continuous development of the economic and social environment, the production and operation mode of enterprises, and the level of management science and technology, and has reacted to practice and promoted the development of practice.

3) Theoretical research lags behind the needs of practice and demands speeding up the building of the theoretical systemAt present, international economic competition is intensifying, and China's economy is also in an important period of accelerating the transformation of the economic development mode.

China's accounting practice system has the following characteristics:

1 Authority. As an effective criterion for evaluating the reasonableness and legality of accounting behavior, accounting standards must have sufficient influence and prestige, and can be trusted by accountants, regardless of whether such recognition is spontaneous or compulsory, and whether such norms are written or customary. Authority can come from the filial piety of the institutions that formulate accounting standards, such as the national legislature and administrative organs, or it can come from the broad support of society.

2. Scientificity and objectivity, scientificity refers to the internal laws and requirements of accounting work that can be reflected in the accounting standard system. Objectivity refers to the organic combination of accounting rules and the objective environment and conditions in which accounting is located, which is highly scientific and operable.

3 Uniformity. The fine draft of the accounting standard system is unified within a certain range, and the applicable object is not for a specific and specific unit or enterprise, but is widely applicable to the whole country; Not for a specific and specific business, but for any accounting action.

4. Relative stability of key completion. The establishment and development of the accounting standard system is a dynamic evolutionary process. With the development and change of social, political and economic conditions, some accounting standards may no longer be suitable, or become obsolete and be revised or even abandoned, while some new accounting standards are gradually established and accepted.