Research On China Accounting Model

Research on China Accounting Model This article discuss the foundation theory of China Accounting Model, construction of accounting model and its changing process, the location of China accounting model in the world accounting model. The new ideas of this article are as follows. It breaks through the convention of compare which was often used in the field of accounting model studding, and attempt to build the general principle and direct thought and model function. The second, the article brings out the theory of accounting model orientation, and expounds the reasons and background of it according a great quantity material. The third, the article analyses the construction and move process of China accounting model, than explain the feature of accounting model moving according the strong arguments. The fourth, article points out the different opinion on the classification of the accounting model which was made by some famous accounting experts. The main standpoint of the article is as follows. Accounting model is a standard style of accounting affairs in the special region or the limits of national jurisdiction. It reflects the nation circumstance抯 main demands on accounting work or the value orientation is embodied by accounting model. It reflects the logical relation among the accounting model elements in essence, so it is the model which persons should obey when they do accounting work. There are 4 elements in accounting model: ? Accounting Management System This is a sum of regulation and pattern and methods of nation using to organize and manage accounting affairs. The structure and move fashion of Accounting Management System of a nation is relative to the nation抯 economic system directly. ? Accounting Rule This is the accounting criterion which accounting organization and accountants must obey observe during their work process. It includes accounting law, accounting standard, accounting system and accounting profession ethics. ? Accounting Information system This is the sum of recognition, measurement, record and report. It means the process of accountants according to the accounting criterion to select and use accounting method to generate and translate and treat and report accounting infonnation. ? Accounting Profession administer system This is the occupation supervisor system. The object of build the system is to regulating accounting profession and every accountant could flow orderly and its talent is applying 9 fully. Accounting model have got 5 functions. 1 .Informaiion Functiont means the function of processing and translating accounting information. 2.Regulatii~g Act Functiont means the function of liming accountants?behavior when they select and use accounting method and policy to recognize, measure, and report accounting information. 3.Disposing Resource Functiont means the function of dividing return of capital and net income. By the function, controller could distribute profit correctly. 4.Protect Interest Function-It means the function of protecting interest of persons who are relative to enterprise, such as investor, director, tax office, and so on. 5.Administering Profession Function-It means the function of supervising the quality and profession ethics of accounting occupation. Before economic system reform, China accounting model belongs to government order...