2da3581fadeedf1f082b052d12e94bea.docHowever, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements. By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards. 基于会计管理理论的财务报表的优化方法摘 要本文提供了一个方法，以提高财务报表的可靠性和实用性。
国际财务报告准那么〔IFRS〕的根本缺陷是公平价值核算和资产减值核算根据法律理论和会计理论，会计数据必须具有作为其源文件的法律证据传统的“混合属性的“会计制度应改为一个“独立“的历史本钱和公允价值被严格分开的财务报表系统本文建议的优化方法将大大提高财务报表的可靠性和实用性 一、 引言 根据国际会计衔接方法，财政部发布2022年企业会计标准的情况，以供参考?国际财务报告准那么?〔以下简称?国际标准?〕在企业会计准那么公平价值核算成功扩展的意义上，会计核算应当客观地反映市场价值会计改革的目标是建立会计后续的理论与方法,使用国际先进理论的借鉴不仅是必要的,也符合我国社会主义市场经济建设的需要在已获得的成果和国际标准的局限性进行全面评估的根底上，提出了一种立场，以深化会计改革和加强会计法规的稳定性 二、优化系统的财务报表：法律事实与财务展望并联上市 作为一种重要的管理活动，会计上应根据分类统计信息系统的使用，全心全意为微观经济管理，并在同一时间宏观调控财务报表的系统优化应尽量使自己考虑宏观和微观层面的财务报表的要求的所有方面 为什么企业需要编制财务报表？谁的要求应该考虑编制在财务报表内？这些问题是根本问题，我们应该考虑对财务报表的优化。
从法律的角度考察“公共利益〞、可靠性和法定证据中需要定性的特点，是传统的“历史本钱会计“的由来从“私人利益〞来看，证券投资者和金融监管当局希望财务报表反映市场价格，及时记录“客观〞的市场条件的变化这是“公平价值会计“的由来一套财务报表是否能够匹配这两种不同的观点和平衡公共利益与私人利益?为了解决这个问题，我们设计了一个新的资产负债表和损益表 从1992年到2022年,大量的新思路、新观点被引进到中国的会计实践,国际会计准那么在中国的会计改革中渐变这些思想和观点丰富了对中国的财务报表的理解这些成就值得我们充分评估，并应予以充分肯定然而，学术界和标准制定者也知道，国际标准仍然在开展中文中提出的财务报表会计改革新格式的目的，是推进到一个关于国际趋同的更深层次的根底上三、提高系统财务报表的实用性 财务报表是否能够保持其稳定性呢？在同一时间要发动供给方和需求方的积极性我们阅读会员限时特惠 7大会员特权立即尝鲜应该考虑是否能满足财务报表的宏观经济调控和企业管理的要求，并且是否受数以百万计的会计师的欢送会计师负责编制财务报表，审核员负责审核工作他们将受益于新的财务报表的执行情况 首先，对于会计师来说，在这个孤立的历史本钱会计和公允价值会计的设计下，他们的日常核算的做法大大简化。
会计处理将不再需要资产减值准备和公允价值了会计帐簿记录减值不会为历史本钱会计和资产再增值，是全面落实根据评价，公允价值的信息将被记录在资产负债表日，并且只能在年度财务报表历史本钱会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量会计师不需要计算递延所得税费用，获利后的实线表税被公司法认可，解决了决定可获得利润分配的问题会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制 其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化独立审计师在审计虚线表时就不必承当相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持“会计师和审计师能尽快地适应这个财务报表系统,而不需要训练这样，他们可以节省很多时间来帮助企业提高管理效率调查说明，上述财务报表的设计在会计师和审计师中很受欢送由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平 总之，从供给方和需求方的角度来看，改良后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。
四、结论和政策建议 当前混合了陈述公允价值和历史本钱的数据可以被改善公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值 然而，目前的国际标准不执行这个概念，而是要设法改造局部历史本钱会计，从而导致减值核算和公允价值会计混淆使用20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型 通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度通过展示一套在同一时的公允价值和历史本钱的财务报表，不仅满足国内法律关于保管帐簿需要，也符合金融监管部门和证券投资者的需求 我们希望从业者和理论家在改善财务报表，从而建立一个财务报表系统的问题上提出建议，不仅满足了国内的需求，而且也与国际标准吻合 Cost management1 SummarizeAlong with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost manages intothe modern enterprise extreme matter of concern. The research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. This article draws upmakes some simple analyses regarding this. 2 Cost benefit idea The traditional cost management is by the enterprise whether saves forthe basis, one-sidedly from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. Theemphasis saves and saves. The traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost. This isthe cost discusses the cost the narrow idea. Under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. Therefore, reduces the product cost to mean theincrease enterprise the income, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.Along with the market economy development, the seller market graduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. Because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduring competitive advantage, throughout is themost important question which the modern business management mustconsider. In the enterprise cost supervisory work also should set upthe cost benefit idea, realizes "saves by the tradition, iseconomical" the idea to the modern benefit idea transformation.Specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance, through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprisecost management also should directly relate with enterprise's overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. Enterprise'sall cost management should by the cost benefit idea take the controlthought, and "delivers" the contrast analyzes regards "the investment"(cost) the necessity, the rationality from "the investment", namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. Here, the worth noting is: "The few costs payand" the reduced disbursement as far as possible ", reduces the cost"the concept has the difference. "The few costs pay as far aspossible", not saves or the reduced cost disbursement. It is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. If in carries on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrease part of costs. So long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.In brief, under in the modern market economy environment enterprisedaily cost management, should contrast "delivers" looks at "theinvestment". The research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.3 Strategic cost idea The strategic cost management formation and the development are themodern market economy and the competition inevitable result. The ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprise's strategic cost, but non- traditionalcost of operation.The implementation strategy cost management is advantageous to ther- enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal "should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.If enterprise by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the comparatively low cost. The enterprise uses what kindof cost st- rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management. In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification plan- eresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such as the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency ortant status does not need doubt. Thetra- ditional cost finding includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (Activity-Based Costing, ABC) alreadyobtained a more universal applic- ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements. The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up thisinsufficiency. It produces the ent- erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer's total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu- lgatedthe dynamic process which the cost forms, completely causes the costthe concept, to be concrete.Compares with the traditional cost system, the cost of operationcomputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. Therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation cost information quite objective, real, is accurate. Saysfrom the cost management angle, the cost of operation management putsthe objective point in the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.In brief, must adapt the market economy big environment, theente- rprise must improve the cost finding method, provides the moreaccurate cost information, causes the enterprise to obtain morebenefits, enhances the enterprise the market competition strength.4 Cost agent ideaThe traditional cost management has only taken the visible cost agent,but has neglected the invisible cost agent. In the traditional costmanagement idea, project and so on raw material, man-power, factoryexpense is constitutes the cost the primary factor, but the productresearch development, the market development, the enterprise internalstructure adjustment and so on all does not have how many connectionswith the cost management. But in fact, some visible cost projectsoften certainly are not affect the cost the most primary factor, butsome traditional cost management has not been able to considerfactor, like enterprise scale, geographical position, productcomplexity, even likes the workshop the plan layout, goods in stockinternal transmission and enterprise's factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, alsoas soon as passes through forms with difficulty changes, thereforemust emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to become the restraintcost, namely some constitutive cost agent and the execution costagent, is in fact affects the enterprise cost the key aspect, but thetraditional cost management can produce the influence part, onlyaccounts for the total cost 15%. In in the high automated modern manufacture process, the directartificial cost proportion reduces day by day, only accounts for theproduction cost 5%~10%, but with the automated close correlationmachine amortization fund, the power spends and so on to need toassign includes the different product the indirect expense large scaleto increase. In this kind of situation, if still to the directartificial labor which reduced day by day now and then the directartificial wages proportion assigns the indirect expense which theseproportions unceasingly increased, could cause the product costserious distortion. Very obvious, in the modern enterprise product technology contentincrease, causes the product the production cost by no means with theproduct production quantity direct correlation, or said at least isnot only with the product quantity direct correlation. If also defersto the traditional method computation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost finding mistake causesthe enterprise to produce policy-making the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take computer technologyas representative's high tech swift and violent development today, itis necessary to expand according to the strategic cost managementviewpoint the traditional sole quantity agent for a series of costsagent, through carries on the analysis to each kind of cost agent andbetween the correlation cost, changes the sole standard assignmentaccording to the cost agent multi- standards assignment, thuscorrectly assigns each item of indirect expense, correctly calculatesthe product cost. Which products can this clearly promulgate to have the effectiveprofit ability. Specially some invisible cost agents which did notconsider under the traditional cost management, like enterprise'sscale, product development, market development, enterprise internalstructure adjustment, even the workshop layout rule and so on, canhave the very tremendous influence to the product cost, should givefrom the strategy to consider. Through to the cost subjective agent research analysis, may further- inspire us in modern enterprise cost management some new mentalities,the new idea. For instance：(1) takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinkingwhich reduces again, carries on the training education to theenterprise all staff, the request enterprise all levels ofadministrative personnel and all staff fully realized is notinvestigates to the enterprise cost reduction pot- ential inexhaustibly,everybody should has the enough value to the cost management and thecontrol.(2) forms staff's democracy and independent management conscious- nessin the enterprise interior. In the daily cost management, positi- velyutilizes the psychology, the sociology, the social psychology, theo- rganization behavior study research results, diligently introduceesone kind of intrinsic restraint and the drive mechanism in the staffbehavior standards. The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river,humanity's need from to is preliminarily high-level may divide intofive levels: The physiol- ogical needs, the safety requirement, thepublic relations need, the res- pect need, the self-realization need.Introduces the intrinsic restraint and the drive mechanism is must paygreat attention to person's topmost story inferior demand, namelyself- development, self-realization demand. This kind of mechanismemphasis is the human nature self-encouragement, does not need anyexternal factor the restraint. The change enterprise commonly useddepends on the penalty, the reward implementation external restraintand the drive mechanism, the realization independent management, sinceone price lowest cost management way, also reduces the cost most- effective management way. In brief, in the modern enterprise cost supervisory work, should setup based on the multi- agents theory cost management idea. Not onlymust take the visible。