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The accountant idea in change of accountant plan quantitative change changes 2
From;    Author:Stand originally

In traditional accountant theory, announce adequately and principle of substantial overweight form is far happen without cost of dependability, history, authority duty make these principles be taken seriously by people place, but be known by people place gradually as the traditional fiscal malpractice that is a center with historical cost principle, announce adequately the attention that principle and principle of substantial overweight form also cause people more and more.

In recent years, basically center in to the criticism of traditional accountant forms for reporting statistics: ① uses historical cost valuation, cause information serious and lack fidelity; ② such as starts business oneself praise, manpower resource and derive the report of important information not be in a position such as financial tool; The composition that adjusts artificially in data of ③ increase and decrease is too much, cannot reflect the true condition of the enterprise; ④ reflects management profit and loss only, do not mirror property interest to get, cannot reflect the operation result of the enterprise thoroughly; ⑤ edits a newspaper regularly, sex of effectiveness for a given period of time is too poor, the person that information is used can get antiquated information only; ⑥ base oneself upon in the past trade and item, the information that reflects prospective trend is too little; The origin of data of ⑦ forms for reporting statistics is complex, the equipment that all sorts of accountants handle chooses plan too much, make readability of forms for reporting statistics loses almost to use up; The work out of ⑧ forms for reporting statistics and element of compose cause of formation are too complex, increased the professional risk that registers accountant. From above criticism we can see, besides the criticism to itself of system of forms for reporting statistics, inadequacy of accountant information exposure is people to accountant forms for reporting statistics basically censure. As the rapid development of socioeconomy, the accountant information range that the enterprise needs to announce is expanding ceaselessly. According to the accounting principle that announces adequately, accounting main body should disclose important overall economy information, it includes the requirement of face of tripartite of comprehensive sex, proper sex, just sex. Information of existence of active forms for reporting statistics shows insufficient issue, its germ depends on cost metric the inadequacy that confirms pattern with traditional accountant. The ① of afore-mentioned criticism, ④ with ⑥ of pass an imperial examination, say the malpractice that is system of active forms for reporting statistics with its, be inferior to saying is the malpractice with historical metric cost -- what create accountant news not only is lack fidelity, and cause principal accountant information to be short of break. Consequently, to announcing adequately the attention of the principle, also advanced an accountant to affirm essentially with metric means change.
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