Accounting Rule Theory

Being one of the major words of contemporary world, "Governance" has been given extremely abundant meanings by the academic field, and has raised vigorous social practices in economic and public fields (e.g., corporate governance and public governance). This also greatly causes the response in the accounting academic groups, and further makes me to construct the gentle proposition regarding the accounting governance in this paper. The Accounting Governance, also called the Accounting Governance Structure, the Accounting Governance Mechanism etc., here mainly refers to the total results of series of relevant institutional arrangements and the order that are launched around producing, spreading, utilizing and mutual interests related to accounting information I still afford to " let slip no opportunity " considering the accounting system as one governance system or governance mechanism in my writing, and show that this not only expands and combines its cognitive framework of accounting tradition, but also facilitates deepening the " governance " idea in this paper. The accounting works as the governance system and the governance arrangement about the accounting shining upon each other, which helps make clearer the consciousness of problems and the targeted value direction herein too.Perhaps the Accounting Governance Structure itself means one kind of knowledge framework and behavioral mechanism that has existed before and was not stated clearly, and we need draw it out, combine here, make its subject and basic position prominent, and consider it as the central item to strengthen. Firstly, we can regard it as a kind of free "words ", and this kind of freedom is the result of the research object's "natural selection ". Secondly, based on the realistic scene, this is obviously one field, which is worth opening up too, and also can be made use of to expect to establish the new view of harmonious accounting development. Finally, just as the master of economics Williamson said, accounting needs its own independent intact and honorable governance structure too! This also reflects my purpose of attempting to construct a professional, responsible and independent "accounting kingdom".Following the spring up of property rights, contract, institutional doctrine and corporate governance theory, the accounting academic field keeps great vigilance too, and draws nutrition positively from them. For example, they put forward, accounting theory of the property rights, accounting information property rights theory, accounting contract theory, and financial governance theory etc., which have been made in a quick response with them, and have made people find everything fresh and new, and are destined to become important directions in the accounting regime. They also have further enriched and tamped the foundation of the accounting governance system, and are important theory foundation for this paper too.Probing into the Accounting Governance, corporate governance has to be discussed, because to the great extent, the financial accounting has already developed to be " the language of Corporate Governance Structure". Since accounting are inseparable from Corporate Governance Structure, the accounting governance mechanism need work in a reasonable Corporate Governance Structure system, the two aspects are in very strong relation and interaction.On the basis of theoretical foundation described above and relevant research documents, this paper further begins to analyze and design the framework of the Accounting Governance. A reasonable Accounting Governance Mechanism can effectively adjust the accounting system, seek the appropriate working means, and then organically reach the unification of Accounting Governance goal and means. According to its function, the Accounting Governance Mechanism includes several main aspects, such as the decision-making mechanism, the execution mechanism, the control mechanism, the evaluation mechanism and the arbitration mechanism etc. The contents of these aspects might be included in the context of the Accounting Governance, but in this paper I don't discuss them separately, rather, I will seek the assurance mechanism which can make effectiveness and benefit to the 1 Accounting Governance's assurance structure This assurance mechanisms mainly includes three kinds, they are responsibility mechanism, transparent mechanisms and sincere mechanisms.The expansive Accounting Governance is arranged in the subsequent content of this paper. In this paper I do not attempt toreach every aspect of a matter, but to catch up two major ones technologically and humanely and try to expand the governance visual field to the international environment. This content is one of themost important points of this paper.The technology of accounting information's processing and spreading concerns the accounting's future and destiny. But as the accounting system enters new century, the information supplies or explorations all faces the severe challenge by technology, and they are difficult to keep up with the information demand of new economic era. Therefore, we surmount the routine in this paper, putting forward the purport of the accounting information value based on experiencing type information demand and the technological reprocessing mode.Under international condition, the Accounting Governance is related closely to globalization. Globalization puts forward the governance problem to international accounting affairs with brand-new urgency. Compared with the internationalization, Globalization is a more broad visual point, and forms the direction of internationalization, while the traditional internationalization can be regarded as intermediate link. On the basis of the key function of the international organization and globalization tactics of the country, the globalization of accounting is worthy to be expecting and finally will be realized.Indeed, we should know that, to the great extent all of the present existing accounting problems could be attributed to the absence of the humane ethical order. The accounting humane governance can actually be regarded as one serial of ecology evolution, so it can reach the perfect harmony in the end from the lowest law ethics through appealing to humane spirits of human rationality. This is just the most inspiring scene of the Accounting Governance awaited in this paper.