Research On System Of Renben Accounting Theory

Knowledge economy is giving the traditional accounting system pressure, but also provides a huge space for development. Philosophy focuses on matter almost penetrate every pore of the social mechanism. Accounting is no exception. The obsolete social mechanism comes into conflict with knowledge economy which is human-centered in some ways, which led to the social and human and even chaos, and human beings are therefore faced with many "crises" and practical issues. Traditional accounting which is against by material force doctrine, which exists in every corner of the market economy, become the greatest accomplices in social and human damage.In view of this situation, the paper explores the deeper ethical nature of accounting from active thinking, bases on the internal and external environment of knowledge economy, takes the future trend of social development as a total request, bases on the fully inherited the scientific elements of traditional accounting, Reconstructed system of accounting theory, with people-oriented as a guide, by focusing on human value.In view of this situation, based on explores the deeper ethical nature of accounting from active thinking, taking the internal and external environment on knowledge economy as reference frame, taking the future trend of social development as a total request, the paper reconstructs system of accounting theory which accords with human ecology and has value drivers by itself, with people-oriented as a guide, focusing on human value, and based on the fully inherited the scientific elements of traditional accounting. In the process of research and demonstration, the paper takes this research issue into sociology, anthropology, ethics, psychology, economics, management, organizational behavior, biology and other subject knowledge. Normative research dominates in this paper, and combines with empirical demonstration. The paper researches on system of Renben accounting theory by inductive method and deductive method.The paper, at first, takes the ethical nature of accounting as the starting point, and explores the deeper ethical nature of accounting, puts forward the formula of accounting value judgments, on which the paper advanced accounting governance argument based. The argument is the ethical nature of accounting is a governance mechanism. Basing on it, the quality of accounting governance depends on understanding objective laws of economic behavior which is premise, and understanding moral purpose of subject which directly determine the direction of governance. Based on this, the paper reveals the human injury of material force doctrine, puts forward ethics unit assumption researches individual from collective perspective which repairs the encroachments of the moral purpose of subject by economic man assumption and restores the direction of accounting governance:the accounting governance from focusing on matter to focusing on human.Puting forward the Renben accounting concept is the starting point for building the Renben accounting theoretical system. It is theoretical groundwork that the Renben accounting concept and the theoretical foundation of system construction. Based on this, the paper takes construction and demonstration of the overall framework of Renben accounting theory system, and construction and demonstration of the specific framework of Renben accounting theory system as the overall layout to explain the issue of Renben accounting theory system. The paper upholds structuralism and system theory in the process of construction and demonstration. Based on the principle of system theory, the structure of the system maintains the integrity and function of a certain inherent basis, which described the system integrity. So, whether construction and demonstration of the overall theory or discussion of the various components, the paper firstly describes and demonstrates construction, before constructing content. Structure demonstrates is the red line on the issue of theory system in the paper.The basic framework of system of Renben accounting theory includes the theory foundation of Renben accounting, methods and methodology of Renben accounting, Renben accounting foundation theory, and Renben accounting application theory. Renben accounting application theory includes system of Renben management accounting theory which is the center in the Renben accounting application theory, and system of Renben financial accounting theory.The main building of the Renben accounting theory consists of Renben accounting foundation theory, and Renben accounting application theory. Renben accounting foundation theory supports Renben accounting application theory. The system of Renben accounting foundation theory uses accounting environment as logical starting point and Renben accounting objective as guidance and the essence of Renben accounting as core and Renben accounting assumption as premise.The paper logics to deduce the following conclusions after structure demonstrate:Renben accounting environment contains Renben accounting outside environment and Renben accounting inside environment, which contains the entire contents of the Renben accounting practices and giving birth to all the embryo of elements of Renben accounting theory. Renben accounting objective is behavioral optimal management and the reflection of behavioral value which is fairness and justice and truth; The essence of Renben accounting is the man-made system of measurement, reporting and management of behavioral value; Renben accounting assumption divides into the structure assumption,which contains accounting entity assumption, going concern assumption, information transferring assumption and value moving assumption, and the functional assumption; Renben accounting object is business activities which consists of asset, behavior, and equity; There are four basis functions which is dynamic three-dimensional reflection, information resources integration, process control and supervision and value based management.Renben management accounting theory which is the center in the Renben accounting application theory, defines that value creation which focuses on human for supporting decision-making and management control systems.The basic framework of system of Renben accounting theory includes the conceptual framework of Renben management accounting, the rules of Renben management accounting, the technology of Renben management accounting, and the integrated system of technology of Renben management accounting. The paper simulates the bionic neural network design the technology of Renben management accounting based on bionics after logically analyzing the conceptual framework of Renben management accounting and the rules of Renben management accounting. The technology of Renben management accounting is designed by three-dimensional structure of a paradigm which resolves the situation of the traditional management accounting mess, drawing lessons from system engineering theory. However Renben management accounting system is not an independent system, but embeds in the enterprise management system. So based on integrated perspective, the paper used lonely chapter ninth to interprete and construct the integrated system of technology of Renben management accounting. The integrated system of technology of Renben management accounting according to system theory, takes the establishment of human capital as the base axis, and takes three-dimensional structure of a paradigm as the integrated basic framework. Accordance with the logical dimension and the time dimension, the paper in turn constructs four system models which are the system of formed organizational strategy, the system of strategies specific action of Renben management accounting, The system of foundation engineering of Renben management accounting, and the system of strategic feedback of Renben management accounting. Four system models, not only take Renben management accounting as the center in the application of Renben accounting theory,but also established its presence in the enterprise management system in the center.Renben mechanism and behavior value account settings subsystem which is part of the system of foundation engineering of Renben management accounting, is the most different from traditional management accounting system. It establishes the complete status of human capital from the mechanism, and promotes behavior units to the self-management realm. The subsystem could divide into two parts:Renben mechanism and behavior value account settings. Renben mechanism not only abandons the ideological of material capital decisions anything in the traditional accounting, but also abandons the current human resource accounting to take human capital stock as a basis for distributing. It mainly takes two-way commitment mechanism as a specific realization of a link, and achieves the overall concept that enterprise provides resources and behavioral unit provides intelligence to debt management.Behavior unit accounts are an important part of Renben management accounting governance Mechanism. It provides Renben management accounting information integration tool, but also guides the direction for the information integration. The paper constructs the dual structure model of the accounting account settings, and achieves not only effective convergence and integration between Renben management accounting and Renben financial accounting, but also provides a path for the traditional material accounting system changing to the Renben accounting system, by the debit and credit accounting of dual structure.Renben financial accounting defines the accounting procedures and methods of value measurement, recognition and reporting, which takes behavioral, unit chain as object and focuses on human, and get rid of the stakeholder accountability. Based on the system theory, from the perspective of information sources, the paper takes Renben financial accounting system as the sub-system of Renben management accounting system. Based on this, the paper puts forward the debit and credit accounting of dual structure which takes as the identical equation, and puts emphasis on constructing Renben financial accounting information generation process based on Renben management accounting system. consequently,the paper achieves an organic fusion of Renben management accounting and Renben financial accounting organic blend.