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The accounting information

2018-09-29 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- The accounting information,供大家参考学习,这篇论文讨论了会计信息。会计信息是企业会计信息系统的产出,具有强烈的技术属性,但是同时其也具有重要的社会属性。会计信息蕴含着很多权利,对于不同的利益相关者会带来不同的经济后果。会计信息是企业的会计信息系统的产出,它的存在是由于所有者的需要,是管理层经营企业的经济结果的体现,所以尽管会计信息是由企业的会计人员生产的,但是会计信息的产权必然是企业的所有者。

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Accounting information is the output of enterprise accounting information system. It has strong technical attributes, but it also has important social attributes. Accounting information contains many rights and has different economic consequences for different stakeholders.

In the modern enterprise system, ownership and management rights are often separated, which means that the owner of the enterprise does not directly manage the enterprise, but employs professional managers to manage the enterprise. Therefore, accounting information is the output of an enterprise's accounting information system. It exists because of the needs of owners and reflects the economic results of management's operation of the enterprise. Therefore, although accounting information is produced by the enterprise's accountants, the property right of accounting information must be the owner of the enterprise.

Externality refers to the behavior of one subject or person, directly or indirectly affecting other subjects or individuals.

Accounting information property right is the dislocation of externalities, and the externality of accounting information is a two-way street, on the one hand, management may through the control of enterprise accounting personnel to the enterprise surplus manipulation, whitewash financial statements, the disclosure of false information, or concealing important information shall be disclosed, which can lead to stakeholders to make bad decisions, suffer great economic losses; On the other hand, the requirements of relevant stakeholders on accounting information are too high and excessive, which will also increase the production cost of accounting information of enterprises, and at the same time may reveal business secrets of enterprises and reduce the competitiveness of enterprises.

The property right misplacement of accounting information leads to the external uneconomy and the loss of relevant stakeholders. To reduce the external uneconomy, we need to internalize the external uneconomy, and one feasible way is the marketization of accounting information.

Accounting information has always existed in the form of public products. If accounting information is marketized, it will no longer be a public product but a commodity.

In solving this problem, the current rapid development of IT technology provides us with a positive answer. With the popularization of computers and networks, the dissemination of information has been very fast and convenient, and e-commerce has also developed rapidly. Almost nothing can not be traded online, and the cost of online transactions is very low, fast and convenient. This provides a good foundation for the marketization of accounting information. As an information commodity, accounting information can be traded on the Internet just like other commodities. It is simple, convenient, fast and costs very low.

Firstly, the accounting standards establishment department and the supervision department shall formulate the minimum disclosure standard, production standard and method of accounting information; Secondly, the accounting service company compiles the accounting information according to the original economic data of the enterprise and provides the accounting information to the owner of the company. The company pays the service fee to the accounting service company. Thirdly, the company shall hire an accounting firm to audit the accounting information and issue an audit report after the audit is completed. Finally, the company provides accounting information to the network media for the sales of accounting information by the network media. Consumers who need accounting information purchase accounting information through online transactions, and the sales proceeds are Shared by the company and the network media.

The marketization of accounting information can effectively reduce transaction costs, mainly in the following aspects.

The enterprise accounting information produced by independent accounting services company, and after independence of certified public accountants audit, after multiple control and separation of duties, the management tried to increase the difficulty of the implementation of accounting information fraud, guaranteeing the independence and reliability of accounting information, effectively protect the rights of all stakeholders.

On the basis of ensuring the minimum disclosure standards and the principle of protecting the business secrets of enterprises, enterprises may provide personalized accounting information according to the needs of different information demanders and meet the diversified needs of stakeholders.

The enterprise accounting information becomes a commodity, which can be sold freely on the Internet, thus making the enterprise gain profits, which can compensate the cost of the enterprise producing accounting information, improve the enterprise's enthusiasm to provide accounting information, and reduce the information asymmetry.

Although the marketization of accounting information can reduce agency costs, reduce transaction costs and improve the utility of various stakeholders, there are still many problems in the specific implementation process.

Since the accounting information of an enterprise is produced by an external accounting service company, it is necessary to provide the accounting service company with original economic information, which makes the accounting service company have a clear understanding of the enterprise's internal financial status, and then the business secrets of the enterprise are also mastered by the external accounting service company. Therefore, how to ensure that the accounting service company will not disclose the customer's business secrets is the key to the smooth implementation of accounting information marketization.

At present, the accounting personnel of an enterprise are under the management of the management and lose their independence, so the financial work results of the enterprise are responsible by the management, which is also the reason why the management needs to sign the financial report. However, after the marketization of accounting information, accounting service companies are independent of the accounting information produced by the management, and they need to be responsible for the results of their work -- the accounting information of the enterprise, rather than the management, because at this time the management has no control over the production of accounting information according to their own will.

The provisions of the securities law and the interim regulations on the administration of stock issuance and trading are too general and lack of further explanation. The general principles of civil law, which existed before the establishment of the securities market, did not involve securities violations.

At present, the civil compensation for small and medium injured investors lacks proper litigation mechanism, resulting in the fact that the investors cannot get compensation.

"In the listed companies subject to the punishment of information disclosure violations, the punishment of information disclosure violations does not increase the cost of violation and prevent recurrence".

At present, the characteristics of China's accounting information disclosure supervision are: decentralization is clear, information disclosure rules are in the charge of the CSRC, and the formulation of accounting standards, auditing standards, and CPA association are under the control of the ministry of finance. On the surface, it seems that China's laws and regulations are sound, forming a good situation of multi-pronged joint management. However, from the actual effect, it is not completely true, and there are many political policies.

The property right of accounting information belongs to the shareholders of the enterprise. However, as the equity of the enterprise is relatively dispersed at present, the shareholders have a "free ride" in the supervision of the management layer, which makes the residual control right and the residual claim right of the shareholders not equal, but makes the management control the residual control right.

Of course, the marketization of accounting information is only an idea, and many problems will arise in the implementation process, such as the leakage of commercial secrets and the joint fraud of management, accounting service companies and accounting firms. The solution of these problems requires further improvement of the market and the establishment of the legal protection system.

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