Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculati...Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.展开更多
On the basis of analysis to the operating characteristics of SMEs, the paper pointed out： There is poor access to finance, lack of internal control systems, accounting foundation work is weak, financial Management In...On the basis of analysis to the operating characteristics of SMEs, the paper pointed out： There is poor access to finance, lack of internal control systems, accounting foundation work is weak, financial Management Information Building and other issues in the financial management of SMEs.This paper proposes measures for SMEs to create a favorable policy environment and services, conduct financial system innovation, emphasis on financial innovation and incentives talents, network management, and establish relevant financial penalties supervision system.展开更多
文摘Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.
文摘On the basis of analysis to the operating characteristics of SMEs, the paper pointed out： There is poor access to finance, lack of internal control systems, accounting foundation work is weak, financial Management Information Building and other issues in the financial management of SMEs.This paper proposes measures for SMEs to create a favorable policy environment and services, conduct financial system innovation, emphasis on financial innovation and incentives talents, network management, and establish relevant financial penalties supervision system.
