论现代会计的程序发展

Disscussions on Procedure Development of Modern Accounting

会计发展过程也是会计程序的发展过程,会计程序已从单一的记录程序发展到今天的确认、计量、记录和报告四个程序。但从20世纪后半期开始,现代会计面临着大量错综复杂的交易和事项,其确认越来越离不开会计判断,会计判断实质上已经成为一个独立程序,且为第一程序。为从理论上完善会计程序,会计准则应明确包括会计判断在内的程序条款,公司企业应建立会计判断规范,加强会计程序检查,为提高会计信息质量的提供程序保证。

The accounting evolution is accompanied by the evolution of the accounting procedures, which have developed from the single record procedure to today＇s four-stage procedures： affirmation, measurement, record and report. But since the latter half of the 20th century, the modem accountant has faced a large number of intricate transactions and items, whose affirmation is becoming more and more dependant upon accounting judgement. In fact, accounting judgement has evolved an independent and even the first procedure. In order to perfect accounting judgement, accounting judgement should explicitly be included in the accounting criteria. Furthermore, corporate enterprises should establish the norm of accounting judgement and strengthen the examination of accounting procedures so as to provide procedural assurance for improving accounting information quality.