公共信息会计基础理论研究
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摘要
知识经济时代,企业外部利益相关者对于企业对外呈报的财务会计信息的重视程度与日俱增,然而基于现有财务会计理论所构建的财务信息生产和报告模式却无法满足会计信息使用者对公开财务会计信息的可靠性、相关性和时效性的要求,会计信息失真现象日益严重,会计信息相关性较低并且披露滞后。本文的写作目的就是通过改革现有财务会计基础理论,为全新的公开财务会计信息生产和报告模式的建立提供理论基础。
本篇论文从知识经济时代企业外部利益相关者对公开财务会计信息质量要求和会计系统功能实现方式再造两个角度入手分析企业现有公开财务会计信息生产和报告模式存在的弊端,提出了建立公共信息会计概念的必要性并对公共信息会计系统建立的可行性进行了分析。文章的第二部分,通过对公共财务会计信息的产品属性进行分析,得出结论:公共财务会计信息是一种公共产品,并且企业提供公共财务会计信息可以获得宣传企业和管理当局、吸收资金等好处,故而公共财务会计信息产品应由政府来提供而非由企业个体提供。公共信息会计的本质是在会计主体之外,满足社会经济大系统对了解会计主体状况而组建的一个社会经济信息服务系统。文章的第三部分从适应知识经济时代会计环境要求的角度和会计对象对会计本质的反映角度分析公共信息会计对象是企业从事各项经济业务活动所产生的反映经济业务活动所形成的经济联系的信息。文章的第四部分从公共信息会计系统概念提出的系统功能分析以及公共信息会计的本质界定角度进行分析,得出结论:公共信息会计的职能只有反映一项,至于为了保证所反映的信息客观可靠而对信息来源和信息质量进行的检查验证只是用于保证信息可靠性的技术性检查,而非监督、控制。文章的第五部分从构成和制约财务会计目标的三要素即财务会计目标的主体、客体和实现方式三个角度分析,界定公共信息会计目标是为反映会计主体过去和现在的状况以及未来发展趋势,向信息使用者提供经过简单加工(如汇总求和)的会计信息。信息使用者根据自己的需要提取这些接近原始信息的会计信息,自行生产(或通过中介组织生产)出有助于他们做出决策或有助于他们考察委托——受托责任履行情况的信息。
In the era of knowledge economy, stakeholders out of the enterprises pay more attention to the financial accounting information which is reported by companies. While the present production and report pattern of financial information which is based on the present financial accounting theory cannot meet the needs of the financial information users outside. The current financial accounting information lacks fidelity, relativity and timeliness. The purpose of this article is to innovate the present grounded theories of financial accounting to provide a theoretical basis for new production and report pattern of public financial accounting information.
The first part of this paper analyses the abuse of the present production and report pattern of public financial accounting in the company from two points of view: first, in the era of knowledge economy the present public financial accounting information cannot meet the quality requirement of outside stakeholders; second, the function and achievement pattern of accounting system need reconstruction. Then the author puts forward the necessity of the construction of public information accounting and analyses the feasibility of that. In the second part, the author analyses the product attributes of public financial accounting information and reach the conclusion that: the public financial accounting information is a public product and the companies can get some benefits from reporting them such as propagating themselves, absorbing funds and etc. So the public financial accounting information should be provided by the government. Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity, the social economic system can know the status of the accounting entity from this service system. In the third part of this article, the author analyses the needs of accounting circumstance in the era of knowledge economy and the reflection of accounting objective to the accounting essence, then the author reaches a conclusion that the objective of public information accounting is economic connection information which is produced from the business practices of enterprises. In the fourth part of this paper the author analyses the function of public information accounting from two points of view: systematic function analysis and the definition of the essence of public information accounting. The author reaches a conclusion that: the function of public information accounting is reflection only. As for the validation and examination of the information resource and information quality for the objectivity and reliability of the information are not supervision and domination but technical examination. In the fifth part of this paper the author analyses the main body, object and realizing pattern of the financial accounting goal which compose and restrict the financial accounting goal, then the author reaches the conclusion that the public information accounting goal is to provide the accounting information which have
本篇论文从知识经济时代企业外部利益相关者对公开财务会计信息质量要求和会计系统功能实现方式再造两个角度入手分析企业现有公开财务会计信息生产和报告模式存在的弊端,提出了建立公共信息会计概念的必要性并对公共信息会计系统建立的可行性进行了分析。文章的第二部分,通过对公共财务会计信息的产品属性进行分析,得出结论:公共财务会计信息是一种公共产品,并且企业提供公共财务会计信息可以获得宣传企业和管理当局、吸收资金等好处,故而公共财务会计信息产品应由政府来提供而非由企业个体提供。公共信息会计的本质是在会计主体之外,满足社会经济大系统对了解会计主体状况而组建的一个社会经济信息服务系统。文章的第三部分从适应知识经济时代会计环境要求的角度和会计对象对会计本质的反映角度分析公共信息会计对象是企业从事各项经济业务活动所产生的反映经济业务活动所形成的经济联系的信息。文章的第四部分从公共信息会计系统概念提出的系统功能分析以及公共信息会计的本质界定角度进行分析,得出结论:公共信息会计的职能只有反映一项,至于为了保证所反映的信息客观可靠而对信息来源和信息质量进行的检查验证只是用于保证信息可靠性的技术性检查,而非监督、控制。文章的第五部分从构成和制约财务会计目标的三要素即财务会计目标的主体、客体和实现方式三个角度分析,界定公共信息会计目标是为反映会计主体过去和现在的状况以及未来发展趋势,向信息使用者提供经过简单加工(如汇总求和)的会计信息。信息使用者根据自己的需要提取这些接近原始信息的会计信息,自行生产(或通过中介组织生产)出有助于他们做出决策或有助于他们考察委托——受托责任履行情况的信息。
In the era of knowledge economy, stakeholders out of the enterprises pay more attention to the financial accounting information which is reported by companies. While the present production and report pattern of financial information which is based on the present financial accounting theory cannot meet the needs of the financial information users outside. The current financial accounting information lacks fidelity, relativity and timeliness. The purpose of this article is to innovate the present grounded theories of financial accounting to provide a theoretical basis for new production and report pattern of public financial accounting information.
The first part of this paper analyses the abuse of the present production and report pattern of public financial accounting in the company from two points of view: first, in the era of knowledge economy the present public financial accounting information cannot meet the quality requirement of outside stakeholders; second, the function and achievement pattern of accounting system need reconstruction. Then the author puts forward the necessity of the construction of public information accounting and analyses the feasibility of that. In the second part, the author analyses the product attributes of public financial accounting information and reach the conclusion that: the public financial accounting information is a public product and the companies can get some benefits from reporting them such as propagating themselves, absorbing funds and etc. So the public financial accounting information should be provided by the government. Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity, the social economic system can know the status of the accounting entity from this service system. In the third part of this article, the author analyses the needs of accounting circumstance in the era of knowledge economy and the reflection of accounting objective to the accounting essence, then the author reaches a conclusion that the objective of public information accounting is economic connection information which is produced from the business practices of enterprises. In the fourth part of this paper the author analyses the function of public information accounting from two points of view: systematic function analysis and the definition of the essence of public information accounting. The author reaches a conclusion that: the function of public information accounting is reflection only. As for the validation and examination of the information resource and information quality for the objectivity and reliability of the information are not supervision and domination but technical examination. In the fifth part of this paper the author analyses the main body, object and realizing pattern of the financial accounting goal which compose and restrict the financial accounting goal, then the author reaches the conclusion that the public information accounting goal is to provide the accounting information which have
引文
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[3]钱德勒,看得见的手——美国企业的管理革命,北京:商务印书馆,1994,404~405
[4]迈克尔.查特菲尔德,会计思想史(文硕等译),北京:中国商业出版社,1989,253~255
[5]蔡中兴,世界经济发展历史纲要,上海:复旦大学出版社,1999,218~219
[6]葛家澍,会计大典——会计理论,北京:中国财政经济出版社,2000,97~98
[7]葛家澍,现代西方财务会计理论,厦门:厦门大学出版社,1990,10~11
[8]刘峰,会计准则变迁,北京:中国财政经济出版社,2000,142~143
[9]张朝宓,当代会计实证研究方法,大连:东北财经大学出版社,2001,17~18
[10]吴季松,知识经济,北京:科学技术出版社,1998,63~67
[11]孙玉甫,公开财务会计信息生产社会化初探,会计之友,2005,4,6-7
[12]孙玉甫,王文莲:论建立公共信息会计的必要性与可行性,会计之友,2005,11,80~83
[13]杨纪琬,阎达五,开展我国会计理论研究的几点意见——兼论会计学的科学属性,会计研究,1980,1,1~7
[14]余绪缨,要从发展的观点,看会计学的科学属性,中国经济问题,1980,5,9~11
[15]葛家澍,关于会计定义的探讨,会计研究,1983,4,9~14
[16]杨时展,会计信息系统三评——决策和受托责任论的争议,财会通讯,1992,6,11~14
[17]韦沛文,信息化与会计模式革命,北京:中国财政经济出版社,2003,17~18
[18]劳秦汉,会计理论研究的新视角:从现代会计的双重受托责任看会计的本质、职能和目标,会计研究,1997,12,43-46
[19]Samuelson Paul A.The Pare Theory of Public Expenditure.Review of Economics and Statistics.36 (November), 1954
[20]段一,公共产品的边界,当代财经,2003,11,23~25
[21]陈晓春,私人产品与公共产品的性质与成因研究,湖南大学学报(社会科学版),2002,11,36~39
[22]吴水澎,正确认识会计的性质和对象——兼评资金运动论,会计研究,1981,2,13~14
[23]顾准:社会主义会计的几个理论问题,上海会计通讯,1979,4,22~24
[24]魏冶中,试释会计,会计研究,1981,1,12~13
[25]王开田,现代会计对象的再认识,会计研究,1997,3,40~43
[26]葛家澍,中国会计学会成立以来的我国会计理论研究,会计研究,2000,4,15~17
[26]葛家澍,财务会计的本质、特点及其边界,会计研究,2003,3,3~7
[27]郭道扬,论会计职能,中南财经大学学报,1997,3,73~78
[28]韦沛文,信息化与会计模式革命,北京:中国财政经出版社,2003,17~20
[29]中华人民共和国财政部,企业会计准则,北京:经济科学出版社,2006,1~2
[30]吴建业,对会计目标的反思,财会通讯,2004,9,13~17
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