Analysis of the existing institutions and institutions of accounting based on the quality of accountWord文件下载.docx
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Analysis of the existing institutions and institutions of accounting based on the quality of accountWord文件下载.docx
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Abstract:
Thequalityofaccountinginformationincorporatefinancialreportingrequirementsisprovidedinthebasicrequirementsofqualityofaccountinginformation,isprovidedinthefinancialreportingofaccountinginformationtoinvestors,theusershouldhavethebasicdecision-usefulfeatures,butinthecurrent&
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BusinessAccountingStandards&
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thequalityofaccountinginformationdistortionisveryserious,notonlydoesnotaccuratelyreflecttheassets,liabilities,netassetsoftheactualsituation,itdoesnotreflecttheratioofincomeandexpenditureandincomeinthisaccountinginformationundertheinfluenceofthequalityofpublicinstitutionsandthepotentialfinancialriskspendingpressurescannotbepromptlyidentifiedandprevention.hindermarket-orientedsystemofinstitutionsprocess.Therefore,weneedtodiscussthistopic,theaccountingbasisbyconvertinginstitutionstoimprovethequalityofaccountinginformation,financialinformationsothatinstitutionscanbeatruereflectionoftheactualsituationoftheaccountingelementsoftheimplementationandfinalaccounts,provideusefulinformationfordecision-making.
Keywords:
institutions,cashbasisofaccountinginformationquality,accrual
NewAccountingStandardstoldus:
qualityofaccountinginformationincorporatefinancialreportingrequirementsisprovidedinthebasicrequirementsofqualityofaccountinginformation,isprovidedinthefinancialreportingofaccountinginformationtoinvestors,theusershouldhavethebasicdecision-usefulfeatures.Accordingtotheprovisionsofthebasiccriteria,whichincludereliability,relevance,understandability,comparability,substanceoverform,materiality,prudenceandtimelinessinwhichreliability,relevance,understandability,comparabilityofaccountinginformationTheprimaryqualityrequirements,thecorporatefinancialaccountinginformationprovidedinthereportshouldhavethebasicqualitycharacteristics,substanceoverform,materiality,prudenceandtimelinessisthesecondaryqualityofaccountinginformation,isthereliability,relevance,understandabilityandcomparabilityofthefirstsupplementandimprovethequality,especiallyinsomeparticulartransactionsoronmattersoftreatment,thesequalityrequirementsneedtograsptheaccountingprinciplesasourenvironmentchangeswithininstitutions,especiallyafterChina’saccessiontotheWTO,institutionsnotonlytowithstandthepressureofthedomesticmarket,arealsofacingcompetitionfrominternationalpeerspresentthemajorityofourbusinessunitsusingthecashbasisofaccounting-basedsystem,ithasbeenunabletoadapttothecurrentrapideconomicissuesandinstitutionsdevelopmentneeds,inordertoaccuratelyreflecttheperformanceofpublicinstitutionstoensurethequalityofaccountinginformationandinstitutions,publicinstitutionsarethebasisofaccountingusedtomaketheappropriateadjustmentsandchanges,tomeetalloftheinstitutionsofaccountinginformationrequirements.
Sothebasisoftheexistinginstitutionsofaccounting,whatlimitationsit?
Ithinkthat
(1)toachievetherevenuesystem,cannotbeobjectivelyandcomprehensivelyreflecttheinstitution’sassetsandliabilities.Institution’scashbasisofaccountingusedintheinformationprovided,themainemphasisoninstitutionswithinayearincomeandexpenditurecashflows,cashbasisofaccountingisbasedoncashpaymentasanexpensewrite-off,cannotcomprehensivelyreflecttheactualassetsandliabilitiesofthesituation,oftenconfusedwithrecurrentexpendituresandcapitalexpenditures,notonlydirectlyleadinginstitutionsofthestate-ownedassetsizeandnumberofinformationdistortion,alsoledtothesupervisionandcontroloftheseassetsdistortion
(2)underthecashbasisofaccountinginformationprovidedbythelackofcomparability,aseriousimpedimenttotheinstitutionofmarket-orientedsystemtheprocess.Alongwiththegradualadjustmentofindustrialstructure.oftheinstitutionswasgraduallydecreasingtrendininvestmentandinstitutionsisnolongerdependentonthedevelopmentoffinancialallocations,ininnovation,whilealsoseekingtotakethepathofinvestmentdiversificationThisaccountinginformationforinstitutionsoftransparencyandahigheraccuracyrequirements(3)underthecashbasisofaccountingisdifficulttoobjectivelyreflecttheinstitution’sincomeandbudgetperformanceduetocashbasistotheactualamountpaymentasthebasisforrecognitionofrevenueandexpenses,sotheusersofaccountinginformationonlytoprovidesomefundingsourceswithintheaccountingperiod,andthereportingcurrencyusingthefundbalanceandotherinformation,itsessenceisthetotalrevenueandtotalexpenditureratio,andnotrevealthebenefitsgeneratedbythisratioandtheactualbudgetimplementation.
Performancenotonlyledtomorethancauseaseriousdistortionofaccountinginformation,abusinessunittocoveruppotentialfinancialcrisis,willmisleadthepublicinstitutionswithinthedecision-makersandexternalinformationusers,inparticularin:
(1)theaccountingtreatmentofassets.Thecurrentinstitutionsonlyaccountforitsbookvalueofassets,impairmentofassetsthathaveoccurredandnotwiththeformationofnon-performingassetsreflected,resultinginfalseassets,suchas:
businessunits,accountsreceivableandprepaymentsinaccordancewiththeactualamountofaccounting,generallynoprovisionforbaddebts,tobuydebtintheformofforeigninvestmentinthebondholdingperiod,notinterestincome,whenactuallyreceived,asotherincome,depreciationoffixedassetsarenot,thepracticeofinternalcostaccountingunitofintangibleassetsamortizationandotherone-timeamortization
(2)theaccountingtreatmentofliabilities.cashbasisofaccountingtreatmentwhentheliabilityissettled,onlywhentheexpensesarerecognizedonlywhencashsettlementtocovertheadvancedisclosureoffuturecommitments,guaranteesandotherfactorstoformcontingentliabilities,theseproblemsarenotdirectlyinbudgetinstitutionsandreflectedinthefinancialstatements,tothegreatinstitutionsplantedtheseedsofeconomicdevelopment,suchas:
institutionsborrowmoney_notcountasinterestexpense,whentheactualpaymentofinterest,tobeincludedinbusinessexpensesoroperatingexpenses(3)oftheaccountingtreatmentofincomeandexpenditure.Thecurrent&
thebusinessunitstoobtaintheinterestincome,otherincomeincludedinincomeasadonationinstitutionsrevenueintheperiodThisaccountingtreatmentdoesnotcomplywiththerelevantprinciplesontheonehand,institutionsarenotself-organizingdonatedrevenueincome,andarealsocreditedtoincomeinaccordancewiththeprovisionsofthesystemtonotonlyaffectthecurrentperiodoffinancialself-sufficiencyratetarget,butalsoleadtofinancialself-sufficiencyrateisinflated.accountingforbusinessincome,generallytheactualreceiptoffundsarerecognizedwhenbusinessexpensesarealsoduetotheconstraintsofassetaccountingmethods,thescaleistoolarge,resultinginfalsebusinessexpenses,seriouslyaffectthebalanceinstitutionsandsurplusdistribution.
Inviewoftheaboveeffects,Ithinkthatshouldstartaccountingmethodsandinstitutions,institutionsthattransformthebasisofaccounting,cashbasisofaccountingchangeaccrualitsfundamentalbasisisaccrualrelativetocashbasisofaccountingfoundation,whichrunsthroughtheentireenterprisesystem,thetotalprocessofAccountingStandards,2006revision,thebasicguidelineswillbeproducedfortheaccrualbasisofaccounting,ratherthanthegeneralprovisionsincludedintheaccountinginformationqualityrequirementsintheregulations.belongstothebasicproblemsoffinancialaccounting,thehigherlevel,theroleofstrongascent,soastoavoidthecashbasisofaccountinginformationarisingfromthelackofobjectivity,comparability,comprehensiveness,itisdifficulttoguidethewholeprocessofaccountinginstitutionsandpublicinstitutionscannotmeettheneedsofmanagementreformshouldbeusedaccrualisappropriate.accrualintheinstitutionsoftheapplicationadvantages:
theaccrualsystem,theincomeandexpendituretransactionsoreventsoccurredintheconfirmationofwhetherornottoreceiveorpaycashtransfer,namely,revenuereflectstheamountoftheaccountingperiodhasbeenachieved,whetherreceivedinthecurrentperiod,expenditures(costs)havebeenreflectedintheaccountingperiodtheamountofconsumptionofgoodsorservices,whetherintheperiodpaidintheaccrualmeasureallphasesofaccounting,underthepremiseoftheratioofincomeandexpenditureduringthefinancialresults,betterabletointerpretthecomparativecostsandbenefits,forinternalmanagementdecision-makinginstitutionstoprovidemore,better,moreeffectiveaccountinginformation,topromoteinstitutionscontinued,coordinatedandeffectivedevelopment.
Specificmeasuresinaccordancewithaccountingelementsandinstitutionsofassets,liabilities,incomeandexpenditure,arrangedinorderofnetassetstobeimproved,thatis,usingtheaccrualofchangesinassetsandinstitutionsidentifyandcorrectmeasurement,usingacertainmethodoffixedassetsprovisionfordepreciationoffixedassets,thetimelyprocessingofnon-performingassetsonthebook,tomaintaincontinuityofassetmanag
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