多維復(fù)式會(huì)計(jì)研究
發(fā)布時(shí)間：2019-05-16 23:11
【摘要】：本文針對(duì)會(huì)計(jì)確認(rèn)、會(huì)計(jì)計(jì)量和會(huì)計(jì)報(bào)告等方面的諸多理論紛爭(zhēng)和實(shí)務(wù)難題，結(jié)合會(huì)計(jì)信息化應(yīng)用實(shí)踐對(duì)借貸復(fù)式會(huì)計(jì)范式的沖擊，指出會(huì)計(jì)發(fā)展的出路在于基于現(xiàn)代信息技術(shù)重構(gòu)會(huì)計(jì)范式，并以現(xiàn)代信息技術(shù)為手段，，以變革會(huì)計(jì)記錄為切入點(diǎn)，在繼承復(fù)式記錄科學(xué)性的基礎(chǔ)上，通過(guò)汲取事項(xiàng)會(huì)計(jì)、REA會(huì)計(jì)模型的元數(shù)據(jù)組織思想，創(chuàng)建了一個(gè)以“組織整體”、“組織分體”、“組織成員”和“項(xiàng)目化任務(wù)”為會(huì)計(jì)主體、以“權(quán)責(zé)發(fā)生制”和“現(xiàn)金收付制”為確認(rèn)基礎(chǔ)、以“歷史成本”和“現(xiàn)時(shí)價(jià)值”為計(jì)價(jià)基礎(chǔ)、以“項(xiàng)目體+組織體”為基本控制單元的集會(huì)計(jì)核算與會(huì)計(jì)控制于一體的多維復(fù)式會(huì)計(jì)范式。 為創(chuàng)建這一新型會(huì)計(jì)范式，論文首先建立了一個(gè)涵蓋會(huì)計(jì)基本理論、會(huì)計(jì)基礎(chǔ)理論和會(huì)計(jì)應(yīng)用理論的會(huì)計(jì)理論框架，然后基于社會(huì)組織運(yùn)作視角提出了會(huì)計(jì)記錄、會(huì)計(jì)控制和會(huì)計(jì)報(bào)告三大職能，基于會(huì)計(jì)賬戶(hù)演進(jìn)視角將會(huì)計(jì)對(duì)象歸結(jié)為社會(huì)組織的財(cái)富及其變動(dòng)，基于利益相關(guān)者的財(cái)富管理視角將會(huì)計(jì)看作是組織系統(tǒng)中的一個(gè)財(cái)富管理子系統(tǒng)；在此基礎(chǔ)上，通過(guò)分析一維復(fù)式會(huì)計(jì)范式的局限性、會(huì)計(jì)信息化應(yīng)用實(shí)踐對(duì)傳統(tǒng)會(huì)計(jì)范式的沖擊，指出會(huì)計(jì)發(fā)展的路徑選擇應(yīng)當(dāng)是基于現(xiàn)代信息技術(shù)創(chuàng)建一種能融合不同會(huì)計(jì)程序和方法、可滿足不同會(huì)計(jì)需求的多維復(fù)式會(huì)計(jì)范式。 接下來(lái)，基于矩陣組織的會(huì)計(jì)核算與會(huì)計(jì)控制需要提出了多元會(huì)計(jì)主體理論；基于會(huì)計(jì)信息化應(yīng)用實(shí)踐和多維復(fù)式會(huì)計(jì)范式創(chuàng)建需要提出了財(cái)富管理需要、有限持續(xù)運(yùn)作、任意會(huì)計(jì)分期、多重會(huì)計(jì)計(jì)量和實(shí)時(shí)會(huì)計(jì)控制五項(xiàng)會(huì)計(jì)假設(shè)；由會(huì)計(jì)職能演繹出了真實(shí)完整地記錄會(huì)計(jì)事項(xiàng)、及時(shí)有效地實(shí)施會(huì)計(jì)控制和提供相關(guān)明晰的會(huì)計(jì)報(bào)告三個(gè)具體會(huì)計(jì)目標(biāo)；并由會(huì)計(jì)目標(biāo)引出真實(shí)性、完整性、全面性、系統(tǒng)性、適當(dāng)性、有效性、相關(guān)性和明晰性八個(gè)用以評(píng)價(jià)會(huì)計(jì)記錄、會(huì)計(jì)控制和會(huì)計(jì)報(bào)告質(zhì)量的會(huì)計(jì)質(zhì)量評(píng)價(jià)標(biāo)準(zhǔn)；然后由會(huì)計(jì)目標(biāo)和會(huì)計(jì)質(zhì)量評(píng)價(jià)標(biāo)準(zhǔn)導(dǎo)出了中立性、成本效益均衡、全面完整與適度明晰兼顧、權(quán)責(zé)發(fā)生制與現(xiàn)金收付制兼容、劃分資產(chǎn)性與費(fèi)用性支出、歷史成本與現(xiàn)時(shí)價(jià)值并重、收入費(fèi)用配比與損益滿計(jì)兼顧和會(huì)計(jì)核算與會(huì)計(jì)控制同步實(shí)施八項(xiàng)會(huì)計(jì)原則。 隨后，通過(guò)對(duì)會(huì)計(jì)對(duì)象、會(huì)計(jì)賬戶(hù)、會(huì)計(jì)報(bào)表和會(huì)計(jì)要素之間邏輯關(guān)系的分析，基于系統(tǒng)科學(xué)理論構(gòu)筑了一個(gè)由描述要素、運(yùn)行要素、報(bào)告要素和記錄要素組成的會(huì)計(jì)要素體系；通過(guò)對(duì)單一會(huì)計(jì)確認(rèn)基礎(chǔ)固有缺陷的分析，從企業(yè)現(xiàn)金流量表編制和公共部門(mén)會(huì)計(jì)改革的現(xiàn)實(shí)需要出發(fā)，創(chuàng)建了一個(gè)可兼顧權(quán)責(zé)發(fā)生制會(huì)計(jì)分類(lèi)與現(xiàn)金收付制會(huì)計(jì)分類(lèi)的二重確認(rèn)會(huì)計(jì)；通過(guò)對(duì)單一會(huì)計(jì)計(jì)價(jià)基礎(chǔ)和混合會(huì)計(jì)計(jì)價(jià)模式所存缺陷的分析，從滿足使用者的不同計(jì)價(jià)偏好出發(fā)，創(chuàng)建了一個(gè)可兼顧歷史成本與現(xiàn)時(shí)價(jià)值兩種計(jì)價(jià)基礎(chǔ)的二重計(jì)價(jià)會(huì)計(jì)；通過(guò)分析會(huì)計(jì)賬戶(hù)演進(jìn)規(guī)律和一維復(fù)式會(huì)計(jì)記錄的數(shù)學(xué)表達(dá)，基于關(guān)系型數(shù)據(jù)庫(kù)技術(shù)提出了多維復(fù)式會(huì)計(jì)記錄的數(shù)學(xué)表達(dá)；通過(guò)分析預(yù)算管理與會(huì)計(jì)控制之間的邏輯關(guān)系，從風(fēng)險(xiǎn)防范和全面預(yù)算管理角度描繪了實(shí)時(shí)控制會(huì)計(jì)的數(shù)據(jù)處理與控制邏輯；通過(guò)分析通用會(huì)計(jì)報(bào)表的列報(bào)沖突，基于多維復(fù)式會(huì)計(jì)記錄對(duì)會(huì)計(jì)報(bào)表進(jìn)行了重構(gòu)。 最后，從多元會(huì)計(jì)主體的結(jié)構(gòu)化描述、REA會(huì)計(jì)模型擴(kuò)展和多維復(fù)式會(huì)計(jì)模型創(chuàng)建、項(xiàng)目數(shù)據(jù)表和憑證數(shù)據(jù)表結(jié)構(gòu)設(shè)計(jì)等方面，討論了多維復(fù)式會(huì)計(jì)系統(tǒng)的開(kāi)發(fā)；從簡(jiǎn)化公共部門(mén)賬務(wù)系統(tǒng)設(shè)置、企業(yè)現(xiàn)金流量表編制、公共部門(mén)權(quán)責(zé)發(fā)生制會(huì)計(jì)改革、物價(jià)變動(dòng)會(huì)計(jì)處理、外幣會(huì)計(jì)報(bào)表折算、人力資源業(yè)績(jī)計(jì)量和高等學(xué)校科研經(jīng)費(fèi)管理等方面探討了多元主體會(huì)計(jì)、二重確認(rèn)會(huì)計(jì)、二重計(jì)價(jià)會(huì)計(jì)和實(shí)時(shí)預(yù)算控制會(huì)計(jì)的應(yīng)用思路。 本文的局限性主要表現(xiàn)在未對(duì)人力資源及其權(quán)益的計(jì)量方法、現(xiàn)時(shí)價(jià)值取得方式等問(wèn)題進(jìn)行討論，也未考慮網(wǎng)絡(luò)會(huì)計(jì)、遠(yuǎn)程控制、合并報(bào)表以及XBRL通用分類(lèi)等方面的特殊需要。
[Abstract]:In view of many theoretical and practical problems in accounting confirmation, accounting measurement and accounting report, the paper points out that the way out of accounting development is to reconstruct the accounting model based on the modern information technology. Taking the modern information technology as a means to change the accounting record as the entry point, on the basis of the scientific basis of the complex record, a "Organization as a whole", a "split of tissue", a "Members of the organization" and a "project task" are created as the accounting body by drawing the metadata organization idea of the matter accounting and REA accounting model. Based on the "accrual basis" and "cash basis", the "Project body + organization" and the "current value" are the valuation basis, and the "historical cost" is the multi-dimensional compound accounting model which is integrated with the accounting and accounting control of the basic control unit. In order to create this new accounting model, the paper first set up an accounting theory framework covering the basic theory of accounting, the basic theory of accounting and the theory of accounting application, and then put forward three major functions of accounting record, accounting control and accounting report based on the operation angle of the social organization. This paper, based on the view of the evolution of the accounting account, boils down the accounting object to the wealth and the change of the social organization, and regards the accounting as a wealth management subsystem in the organization system based on the wealth management perspective of the stakeholders; on the basis of this, the limitation of the one-dimensional complex accounting model is analyzed The paper points out that the choice of the path of accounting development should be based on the modern information technology to create a multi-dimensional compound accounting model that can integrate different accounting programs and methods, and can meet the different accounting needs. Next, a multi-element accounting subject theory is proposed based on the accounting and accounting control of the matrix organization; the need for wealth management is put forward based on the application practice of the accounting information and the creation of the multi-dimensional compound accounting model, and the limited and continuous operation is limited, and any meeting The accounting function shows the three specific accounting objectives of the accounting control and the related clear accounting reports in time and in time, and the authenticity is led out by the accounting target. The integrity, comprehensiveness, systematicness, appropriateness, validity, relevance and clarity of the eight accounting quality evaluation criteria used to evaluate the quality of accounting records, accounting controls and accounting reports; then the neutrality and cost effectiveness are derived from the accounting objectives and the accounting quality evaluation criteria Beneficial balance, comprehensive and complete and moderate clarity, accrual basis and cash basis system compatibility, divided asset and expense expenditure, historical cost and current value, income expense ratio and profit and loss full account, accounting and accounting control synchronous implementation eight meeting Based on the analysis of the logical relationship between the accounting object, the accounting account, the accounting statement and the accounting element, a meeting of the description element, the operating element, the reporting element and the recording element is constructed based on the system science theory. Based on the analysis of the inherent defects of a single accounting recognition base, a two-part accounting classification of the accrual basis accounting and the accounting classification of the cash basis is created based on the actual needs of the enterprise cash flow statement preparation and the public sector accounting reform. Reaffirm the accounting; through the analysis of the defect of the single accounting valuation basis and the mixed accounting valuation mode, the two kinds of valuation bases which can balance the historical cost and the present value are created from the satisfaction of the user's different pricing preferences By analyzing the evolution law of the accounting account and the mathematical expression of the one-dimensional compound accounting record, the mathematical expression of the multi-dimensional compound accounting record is put forward based on the relational database technology; and by analyzing the budget management and the accounting control, The logical relation of the real-time control accounting is drawn from the angle of risk prevention and comprehensive budget management, and the accounting statement is based on the multi-dimensional compound accounting records by analyzing the presentation conflict of the general accounting statements. Finally, the development of the multi-dimensional compound accounting system is discussed from the aspects of the structure description of the multi-element accounting body, the extension of the REA accounting model and the creation of the multi-dimensional compound accounting model, the project data table and the structural design of the voucher data table, and the like, and the development of the multi-dimensional compound accounting system is discussed from the aspects of simplifying the public part, The accounting system of the door, the preparation of the cash flow statement of the enterprise, the accounting reform of the accrual of the public sector, the accounting treatment of price changes, the conversion of foreign currency accounting statements, the measurement of human resources performance and the management of scientific research funds of higher education, etc. , double-confirmation accounting, double-pricing accounting and real-time budget control The limitation of this paper is mainly on the measurement method of human resource and its rights and interests, the current value acquisition mode and so on, and the network accounting, remote control, combined report and XBRL general point are not considered.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233
本文編號(hào)：2478624
[Abstract]:In view of many theoretical and practical problems in accounting confirmation, accounting measurement and accounting report, the paper points out that the way out of accounting development is to reconstruct the accounting model based on the modern information technology. Taking the modern information technology as a means to change the accounting record as the entry point, on the basis of the scientific basis of the complex record, a "Organization as a whole", a "split of tissue", a "Members of the organization" and a "project task" are created as the accounting body by drawing the metadata organization idea of the matter accounting and REA accounting model. Based on the "accrual basis" and "cash basis", the "Project body + organization" and the "current value" are the valuation basis, and the "historical cost" is the multi-dimensional compound accounting model which is integrated with the accounting and accounting control of the basic control unit. In order to create this new accounting model, the paper first set up an accounting theory framework covering the basic theory of accounting, the basic theory of accounting and the theory of accounting application, and then put forward three major functions of accounting record, accounting control and accounting report based on the operation angle of the social organization. This paper, based on the view of the evolution of the accounting account, boils down the accounting object to the wealth and the change of the social organization, and regards the accounting as a wealth management subsystem in the organization system based on the wealth management perspective of the stakeholders; on the basis of this, the limitation of the one-dimensional complex accounting model is analyzed The paper points out that the choice of the path of accounting development should be based on the modern information technology to create a multi-dimensional compound accounting model that can integrate different accounting programs and methods, and can meet the different accounting needs. Next, a multi-element accounting subject theory is proposed based on the accounting and accounting control of the matrix organization; the need for wealth management is put forward based on the application practice of the accounting information and the creation of the multi-dimensional compound accounting model, and the limited and continuous operation is limited, and any meeting The accounting function shows the three specific accounting objectives of the accounting control and the related clear accounting reports in time and in time, and the authenticity is led out by the accounting target. The integrity, comprehensiveness, systematicness, appropriateness, validity, relevance and clarity of the eight accounting quality evaluation criteria used to evaluate the quality of accounting records, accounting controls and accounting reports; then the neutrality and cost effectiveness are derived from the accounting objectives and the accounting quality evaluation criteria Beneficial balance, comprehensive and complete and moderate clarity, accrual basis and cash basis system compatibility, divided asset and expense expenditure, historical cost and current value, income expense ratio and profit and loss full account, accounting and accounting control synchronous implementation eight meeting Based on the analysis of the logical relationship between the accounting object, the accounting account, the accounting statement and the accounting element, a meeting of the description element, the operating element, the reporting element and the recording element is constructed based on the system science theory. Based on the analysis of the inherent defects of a single accounting recognition base, a two-part accounting classification of the accrual basis accounting and the accounting classification of the cash basis is created based on the actual needs of the enterprise cash flow statement preparation and the public sector accounting reform. Reaffirm the accounting; through the analysis of the defect of the single accounting valuation basis and the mixed accounting valuation mode, the two kinds of valuation bases which can balance the historical cost and the present value are created from the satisfaction of the user's different pricing preferences By analyzing the evolution law of the accounting account and the mathematical expression of the one-dimensional compound accounting record, the mathematical expression of the multi-dimensional compound accounting record is put forward based on the relational database technology; and by analyzing the budget management and the accounting control, The logical relation of the real-time control accounting is drawn from the angle of risk prevention and comprehensive budget management, and the accounting statement is based on the multi-dimensional compound accounting records by analyzing the presentation conflict of the general accounting statements. Finally, the development of the multi-dimensional compound accounting system is discussed from the aspects of the structure description of the multi-element accounting body, the extension of the REA accounting model and the creation of the multi-dimensional compound accounting model, the project data table and the structural design of the voucher data table, and the like, and the development of the multi-dimensional compound accounting system is discussed from the aspects of simplifying the public part, The accounting system of the door, the preparation of the cash flow statement of the enterprise, the accounting reform of the accrual of the public sector, the accounting treatment of price changes, the conversion of foreign currency accounting statements, the measurement of human resources performance and the management of scientific research funds of higher education, etc. , double-confirmation accounting, double-pricing accounting and real-time budget control The limitation of this paper is mainly on the measurement method of human resource and its rights and interests, the current value acquisition mode and so on, and the network accounting, remote control, combined report and XBRL general point are not considered.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233
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