Hedge Accounting Theory

This thesis studies the problems of maintenance accounflng in pmfit-maldng enterprises. The main argumentation and contributions are as follows: l.systematically expounding the relationship between maintenance and appreciation,accounting and rnaintenance,and assets maintenance and capital maintenance; 2.discussing the importance of establishing the maintenance accounting system, unveiling the history of the birth and development of maintenance accounting and summarizing the characteristics of modern maintenance accounting; 3.offering the concepts of fully maintenance and real income, assuming that profit conflnned is unreal on condition that the assets maintenance is not achieved, accordingly capital maintenance determined is not completely reliable. 4. emphasizing that we should not only highlight the result of maintenance, but also the process of maintenance, and assuming that maintenance is a dynamic concept; 5.reassessing the theoretical system of accounting from the angle of maintenance, proving that how to realize assets maintenance ant capital maintenance is the two main lines throughout the theoretical system of accounting, therefore enriching the theoretical thoughts in accounting; 6.thoroughly analyzing various approaches ant functions of maintenance accounting, proposing that the accounting preparation be viewed not only as an accounting policy but also as a new economic lever adopted by the nation to adjust the macrn-economy; 7.systematically analyzing and expounding the maintenance fimction of product operation and capital operation as well as the maintenance function of bankruptcy, reconciliation, cleave account and contract in given circumstances; 8.deeply analyzing our government special function in the enterprise assets maintenance and capital maintenance from the three angles such as financial policy, taxation policy and credit policy; 9.fully discussing the problems and strategies existing in the state-owned capital maintenance, conceiving the establishment of the system of our new state-owned capital management~ supervision and operation, lO.thoroughly studying the contradiction between maintenance accounting and our cunent accounting mode and accounting system, making a suggestion on how to coordinate their relations; 11 .enricbing the content of management accounting, and probing into the necessity andfeasibility that the maintenance evaluation and report system are taken as a part of the management accounting; 12.conducting a deep and systematical research on the maintenance external and internal evaluation index and offering the index and criteria for maintenance external evaluation and internal evaluation.