本文關(guān)鍵詞：財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建，由筆耕文化傳播整理發(fā)布。

財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建

財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建

如何正確處理財(cái)務(wù)、會(huì)計(jì)、審計(jì)三者之間的關(guān)系，歷來(lái)是我國(guó)理論界討論的熱點(diǎn)。但綜觀我國(guó)現(xiàn)有的研究資料，均將財(cái)務(wù)、會(huì)計(jì)、審計(jì)作為獨(dú)立的學(xué)科進(jìn)行研究，很少有人將三者作為一個(gè)整體進(jìn)行研究，沒(méi)有意識(shí)到它們都是企業(yè)的有機(jī)組成部分，需要協(xié)同作用的發(fā)揮。因此現(xiàn)實(shí)需要我們對(duì)財(cái)務(wù)、會(huì)計(jì)、審計(jì)進(jìn)行整合研究。本文的目的是建立一個(gè)共同的概念框架以指導(dǎo)財(cái)務(wù)、會(huì)計(jì)、審計(jì)的健康協(xié)調(diào)發(fā)展，實(shí)現(xiàn)利益相關(guān)者的價(jià)值增值。 近幾年價(jià)值管理理論的發(fā)展為我們共同研究財(cái)務(wù)、會(huì)計(jì)、審計(jì)提供了可能。財(cái)務(wù)、會(huì)計(jì)、審計(jì)在借鑒價(jià)值研究方面也取得了一定的成果。會(huì)計(jì)的對(duì)象是企業(yè)的價(jià)值增值運(yùn)動(dòng)，反映的是企業(yè)的價(jià)值信息，披露的是企業(yè)的價(jià)值。財(cái)務(wù)學(xué)進(jìn)入了價(jià)值邏輯時(shí)代，財(cái)務(wù)理論與實(shí)務(wù)的具體形態(tài)是價(jià)值資源的開(kāi)發(fā)、配置、利用、增長(zhǎng)、轉(zhuǎn)變等價(jià)值創(chuàng)造過(guò)程。同樣在代理理論看來(lái)，審計(jì)是一種提高企業(yè)價(jià)值的監(jiān)督活動(dòng)。因此可以說(shuō)它們都是圍繞價(jià)值增值而進(jìn)行的，這為我們建立一個(gè)共同的概念框架提供了理論基礎(chǔ)。 本文的研究策略是采用規(guī)范策略，在充分借鑒前人研究成果的基礎(chǔ)上，經(jīng)過(guò)邏輯推理，逐步論證，直至最終形成概念框架。本文首先研究了財(cái)務(wù)、會(huì)計(jì)、審計(jì)三者之間關(guān)系的研究近況以及財(cái)務(wù)、會(huì)計(jì)、審計(jì)各自概念框架的研究近況，指出它們存在的不足，提出了建立共同概念框架的必要性。從財(cái)務(wù)、會(huì)計(jì)、審計(jì)產(chǎn)生的理由看，它們都是人們?cè)诓煌慕?jīng)濟(jì)環(huán)境下出于加強(qiáng)經(jīng)濟(jì)管理制約的需要而產(chǎn)生的。而從運(yùn)行的目標(biāo)上看，它們都是實(shí)現(xiàn)價(jià)值增值的一種手段，因此它們是同源的，從而為建立共同概念框架提供了可能性。相關(guān)學(xué)科、相關(guān)理論的發(fā)展為概念框架的共建提供了理論基礎(chǔ)。系統(tǒng)論、協(xié)同論的提出，要求我們進(jìn)行財(cái)務(wù)、會(huì)計(jì)、審計(jì)協(xié)同效應(yīng)的研究，企業(yè)管理的整合管理趨勢(shì)要求我們對(duì)財(cái)務(wù)、會(huì)計(jì)、審計(jì)進(jìn)行整合研究。企業(yè)的目的是實(shí)現(xiàn)價(jià)值增值，而財(cái)務(wù)、會(huì)計(jì)、審計(jì)是價(jià)值管理的三大支柱，理應(yīng)發(fā)揮它們的協(xié)同效應(yīng)。以上相關(guān)研究為建立共同的概念框架提供了理論基礎(chǔ)和現(xiàn)實(shí)基礎(chǔ)。 以?xún)r(jià)值增值動(dòng)因?yàn)檫壿嬈瘘c(diǎn)建立概念框架，具有統(tǒng)領(lǐng)其它要素的作用，其為概念框架要素層次結(jié)構(gòu)的第一層次。本質(zhì)、目標(biāo)、基本假設(shè)為層次結(jié)構(gòu)的第二層次，它說(shuō)明了概念框架的基本特點(diǎn)。原則、對(duì)象要素是層次結(jié)構(gòu)的第三層次，是本質(zhì)、目標(biāo)、假設(shè)的具體化。程序與策略為層次結(jié)構(gòu)的第四層次，，屬于應(yīng)用指導(dǎo)范疇。社會(huì)環(huán)境對(duì)概念框架各要素都產(chǎn)生影響，它們隨環(huán)境的變化而變化。本文的最后部分說(shuō)明了建立共同概念框架的理論意 義和現(xiàn)實(shí)意 義。更多還原

【Abstract】 How to deal with relationships among Finance, Accounting and Auditing has been a. high topic to our country’ s circles of theory for a long time. But when we inspect present documents and subject systems, all have Finance Accounting and Auditing studied in a single way, very few to have them studied in a whole , they don’ t realize Finance Accounting and Auditing are all organic parts of enterprise .They should cooperate with each other , so we should study Finance Accounting and Auditing in a whole .The objective of this article is to establish a common conceptual framework to guide the sound cooperative growth of Finance, Accounting and Auditing, to realize value added of shareholders of enterprise .In recent years, the development of value management theory provides us possibility to study Finance, Accounting and Auditing in a whole .The subject of Accounting is enterprise’ s value added movement, reporting its value information , disclosing its value .Finance has gone into value logic era , the specific patterns of financial theory and practice is a process of creating value , through exploiting .deploying ,using .growing and transforming . [n the same .when we see Auditing with agency theory .Auditing is a supervisory activity , to enhance enterprise’ s value .So we can say they all embrace value added , this provides us a theoretical foundation to establish a common conceptual framework.The study method of this article is standard method , under the foundation of full absorbing and using of former study achievements, through logic reasoning .proofing step by step .until we establish conceptual framework .First we study the research of present situation of relationships among Finance , Accounting and Auditing .and then the research of present situation of Finance .Accounting and Auditing each conceptual framework , point out the weak points they exist , advance the necessity of establishing the common conceptual framework.When we see Finance. Accounting and Auditing in emerging reason view , they all came from the need to enforce economic management under various conditions. Whenin moving objective view, they are all ways to realize value added, so they are the same sources .this provides possibility to establish the common conceptual framework. The development of interrelated subjects and theories provides theoretical foundation of conceptual framework’s constructing .The advances of systematic theory and synergic theory demand us to study the cooperative effect of Finance , Accounting and Auditing The development trend of enterprise management’s whole management demands us to study Finance , Accounting and Auditing in a whole .The objective of enterprise is to realize value added. Finance . Accounting and Auditing are three pillars of value management, those make us to give play to their cooperative effect .These above studies provide theoretical and practical foundation to establish a common conceptual framework.The logic starting point of value added driver of establishing conceptual framework has the effect of exercising control over other essential factors. It is the first level of essential factors’ level structure of the conceptual framework. The essential factors of essence, objective, suppose are the second level of the level structure .they demonstrate fundamental characteristics of the conceptual framework. Principle and target essential factor are the third level of the conceptual framework. Procedures and ways are the fourth level of the level structure , they belong to guiding category. Social environment has effect to every essential factor of the conceptual framework, they all change along with environment’s vary. The last part of this article gives us the theoretical and practical significance.更多還原

【關(guān)鍵詞】 財(cái)務(wù)、會(huì)計(jì)、審計(jì)； 共建； 概念框架；
【Key words】 Finance； Accounting； Auditing； Common Construction； Conceptual Framework；

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  本文關(guān)鍵詞：財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建，由筆耕文化傳播整理發(fā)布。

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