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
With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security...With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.展开更多
The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated...The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.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With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.
文摘The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.
