Research On Accounting Public Relations

With the coming of the 21st century , the development of society and economy meets with new opportunity and challenge. Knowledge-based economy, economic globalization, information economy, and entry into the WTO are propel China's market economy towards developing rapidly and put forward higher requirements on the accounting management. More rapidly economy develops, more important accounting would be. As the ties of economic interest that join the social organizations with the publics, accounting should extend its management function in order to meet the need of economic management. Under the new conditions, carrying out the Accounting Public Relations and bringing accounting into play of communicating and coordinating, become the issue that should be emphasized highly.Aspiring to make some contribution to the research in the field, I conduct a systematic and thorough research of basic theory and applied theory of the Accounting Public Relations (the APR). The research is based on the current achievements in the relevant realms. I carry out the research by effectively and properly combining normative and empirical research methods together.The content of the paper can be divided into four parts, including introduction, the essential theory of the the APR, the components, rules and methods of the APR, Internal and external public relations of accounting.The first part is introduction. First, I analyze the necessity of the research on the APR. Second, I discuss the theoretical and practical significance of the topic in the dissertation. Third, I systematically and extensively review the domestic and international literature on the APR. Forth, I introduce the research methods of the dissertation. Fifth, I introduce the logical clue and research framework of the dissertation. Finally, I introduce the breakthroughs and innovations of the research.The second part concentrates on the essential theory of the APR, including two chapters from chapter 1 to chapter 2. Chapter 1 deals with the attributes of the APR. First, I define the nature of the APR. It is a kind of accounting management activity by means of communicating of accounting information, coordinating of accounting relations and shaping of accounting image. Second, I analyze the characteristics of the APR. Third, I discuss the functions of the APR. Finally, I survey the disciplinary attribute of the APR. Chapter 2 focuses on the positioning of the APR. There are two issues in this chapter. The first one is the historical positioning of the APR. The APR is the inevitable outcome of the developing highly of the commodity economy. Furthermore, it is the result of interaction of the other factors, such as orgazation, politics, culture, technology and motive. The second issue is concerned with the disciplinary positioning of the APR. I comprehensively discuss the relationship of the APR and philosophy, system science, management, communication, behavioral science, public relations, accounting, and so on.The third part focuses on the components, rules and methods of the APR and includes five chapters, from chapter 3 to chapter 7. I think that the APR is made up of its subject, object and media from the perspective of system theory. Therefore, these components are discussed in chapter 3, 4 and 5 respectively. In my opinion, the nominal subject of the APR is the social organization, while the executive subject is the APR officers. I think that the object of the APR is accounting publics, such as investors, creditors, customers, governmental organizations,employees, and so on. I consider the media of the APR plays the role of a bridge between the subject and the object. It includes annual report, shareholders' meeting, financial press conference, etc. Chapter 6 discusses the rules of the APR. I point out that the rules consists of two parts, including legal regulations and professional ethics. Chapter 7 talks about the means of the APR. I present three means, including communicating of accounting information, coordinating of accounting relations and shaping o...