Research On Public Information Accounting

Traditional pattern of producing accounting information established the accounting system into individual accounting entity, trying to meet the information need of social economic system through external function of internal individual accounting system. The reality of Marketing ineffectiveness, government ineffectiveness and false accounting information and so on prove that traditional pattern should be changed in the age of individual accounting entity have to take wide social responsibility. As any individual accounting entity is the component of social economic system, they must meet the need of social economic system and communicate with other part or all system of social economic system about substance, energy and information. Of all communication of information become true through issuing information to relative users and obtaining information from different aspects. After issuing information will become public to users who have right to get it. It requires organizing socialization manufacture that making accounting information’s attribute of specific public products become public. The coming of information society provides condition to accounting information’s socialization manufacture and changes traditional producing pattern of accounting theories and information radically.Under the condition of informationization, it must form the pattern to producing accounting information, which links the individual accounting system existed in individual entity with public information accounting system outside individual entity, in order to provide abundant and reliable information support to individual decision-making and macroscopic governmental control, making social economy develop as a whole in harmony. Public information accounting system is a working system based on social economic system, which manages individual entity’s accounting from the outside of it. Harmony function of individual accounting system and public information system in different level make sure both meeting internal management’s need of individual entity and running the social economic system validly.In order to support the function of above pattern in theory, writer establishes new public information accounting theory exploringly. The theory makes reconstruction and innovation against actual accounting theory in theory’s design basis, basic theory content, radical conceptual framework, specific conceptual content, radical procedure and method, forming the accounting theory system established in the condition of modern information society and knowledge economy. Public information accounting theory relies on the political, technical and economic condition of information society and establishes a new basic point of theory design.The basic point expresses that public information accounting system should be established at outside of individual entity, provide the functions of obtaining information and making different information users extract information needed and applying multifarious measurement quality. Besides, public information accounting theory clearly indicates its essence of solid holograph live telecast, integrating roundly information resource, managing behavior value creation and publishing accounting information extract. It defines ultimate object (individual entity’s economic transaction) and direct object(economic activities information having objective economic relationship) and illuminates the quaternity function system of holograph-dynamical reflection, information resource integration, procedure supervise control and value creation management. According to the essence and function of public information accounting, it can be confirmed that its target is providing real time holograph-dynamical information, which reflects individual entity’s economic activities, to social economic system, its main information quality characteristics are sufficiency and reliability, its radical working principles are legitimacy, fare and square, consistence and in time, its accounting element include current factor and non-current factor. And public information accounting emends roundly specific accounting elements’conception, taking rights and obligations as core and making it meet the need of extending accounting object.The working procedure established on the basis of above conceptual framework is:first, individual entity submit information of trading transaction to public information accounting system in time; second, public information accounting system compare and validate the information collected; finally, following recognition, measurement, record and report will be done to the valid information, on the contrary, submitting the invalid information to social supervising department to deal. Public information accounting system is a supervising and reflecting system covering the whole society. On one hand, it can obtain all economical activities’information of different individual entities so that it can certificate and determinant the transactions’ reality, legitimacy, rationality and validity between different individual entities. On the other hand, it can determinant internal affair information’s reality, legitimacy, rationality and validity so that it can make sure the information quality of public accounting system and optimize social economic activities constantly.In order to prove the practicality of public information accounting system, the thesis illuminates achievement method of public information accounting theory from standpoint of information system’s exploring technology, preparing for putting public information accounting in practice. The thesis also is based on replying probable questions and illustrates the feasibility of public information accounting system’s establishment and function technology, economy and specific implement, finishing the whole demonstration on public information accounting system.In conclusion, one hand, research of public information accounting brings forward fire-new accounting information producing pattern and accounting theory which belongs to age of knowledge economy. On the other hand, it breaks a new path to research of economy and management in condition of information symmetry.