Theory Of Accounting Values

The aim of this paper concentrated on how to pursue the philosophical ethics and social responsibility of accounting, how to evaluate the accounting work with universal values of fairness, justice, and freedom, how to understand and optimize the implementation mechanism of the accounting value in terms of systematic, technical and human fields, and how to tap the potential value of accounting so that it can be improved. Based on the theory of philosophic value, the author discussed the nature, selection, evaluation, creation, achievement and improvement of the accounting value with a combination of viewpoints of economics, management, information science, and sociology in order to deepen the understanding of accounting, which ultimately aimed to fully play the functional effects of the accounting satisfaction.Since the mid-19th century, with the emergence of an "axiological turn of philosophy" of the contemporary philosophy, the concept of value has gradually turned into the subject of philosophical research in different ways."Modern philosophy is essentially not epistemological or knowledge of science, but the theory of value or evaluation". As a matter of fact, Marxist philosophy represents a value philosophy concerned with the destiny of mankind, and his words "The philosophers have only interpreted the world in different ways, the problem is to change the world," is precisely an expression of values meaning. This paper drawed on the "philosophical paradigm" of philosophical theory of value, which emphasizes on the value of the relationship between the mankind and world, and the combination of facts and values, purpose and meaning, instrumental rationality and value rationality. Lu Xun said,"play, laughter, anger, cursing all into the article." This article exactly utilized the critical thinking and combined the standardized research methods and empirical research methods to draw on empirical test results. Moreover, it integrated the value of choice with the value of evaluation to design a system of rules to guide accounting practice, so that the practical value and expected value goals of accounting can be narrowed..The topic started from analyzing the nature of "value" and drawing the ideological essence from philosophy, economics, management science, sociology and other disciplines, then combined with the history of the evolution of accounting thought (ancient, modern and modern), the nature of accounting controversy (management tools theory, management activities theory, economic information system, theory, accounting contract theory, economic mechanism theory, credit mechanism theory, etc.) and the diversion of accounting disciplines in order to clarify the accounting value proposition (nature, role, function, target), it confronted the conflicts of the accounting values, and made accounting value options reasonably; After that, from three aspects, says the principal, the object and the mediator of accounting values, it expanded the evaluation of accounting values and pointed out that to some extent, financial accounting is facing a certain crisis of values by the comparing of the expectations of the current financial accounting value and the actual values; then, combined with the creation process of accounting values and accounting being the property of a system or a mechanism, it analyzed the implementation mechanism of accounting values in terms of environmental and systematic factors, systematic implementation factors, technical factors and aspects of human behaviors, abilities, and psychological factors, and stressed the importance of the reform of the accounting model and accounting process reengineering; Finally, from the ex-vacation of potential accounting values, shaping of a harmonious accounting values, and the expanding of external accounting goal, the papered put forward reforming ideas and measurements to enhance the accounting values.According to the logics, the wider the extension of a concept, the narrowed the content. Since financial accounting is. the core of modern accounting, external financial reporting bears certain economic consequences and becomes most popular in the theoretical circle. It is the reason why this paper started with the abroad "accounting" concept, and then converged into the Financial Accounting. We design the structure according to the nature of the accounting valuesâ†'Selection of the accounting valuesâ†'Evaluation of the accounting valuesâ†'Creation and implementation of the accounting valuesâ†'Enhancement of the accounting values.