Study On Multi-dimensional&Double-entry Accounting Model

Focus on the theoretical disputes and practical problems related toaccounting recognition, measurement and reporting，this thesis firstly analysesthe main shortcomings of current accounting paradigm and the challenges fromthe application of modern information technology. Then, have a conclusion thatthe way out of the accounting is to reconstruct the accounting paradigm so as tomeet the growingly multi-demand.by taking advantage of the double-entryrecording, event accounting methods, REA accounting model, and otherbeneficial study result, the thesis design a new accounting model which basedon the modern information technology, and characterized by the multi-entity,dual-recognizing, dual-pricing and real-time control.To reach this goal, the thesis systematically analyses the accountingfunctions from the perspective of social organization operating, and think itinclude recording, controlling and reporting;thoroughly analyses the accountingobjects from the perspective of account evolution, and think it is the wealth ofone social organization and its change;further analyses the nature of accountingfrom the perspective of the wealth management, and think it is oneof a wealthmanagement system lying in one social entity.Then, the thesis establish a set ofaccounting assumption which include wealth management needs, limitedcontinuous operation, variable accounting period, multi measurement andreal-time control from the modern management practice, especially related tothe matrix organization. After differencing the qualitative characteristics ofaccounting information and accounting principles, the thesis think a set ofstandards which can be made up of authenticity, integrity, comprehensive,systematic, appropriateness, effectiveness, relevance and clarity, should bedeveloped to evaluating the quality of accounting recording, accountingcontrolling and accounting reporting. And, a set of accounting principles which can be made up of neutrality, cost-benefit equilibrium, completeness andmoderate clarity, both accrual and cash basis, differencing the expenditurebetween assets and expenses, pricing respectively based on the historical costand the current value, achievement-measuring according to therevenue-expense view and the comprehensive income concepts, and thereal-time accounting control, also should be developed logically from theaccounting objectives and the accounting quality-evaluating standards.By analyzing the logical relationship between the accounting object,accounting accounts, accounting statements and accounting elements, thethesis gives an definition of accounting elements and put forward a system ofaccounting elements composed of describing elements, operating elements,reporting elements and recording elements.by analyzing the inherent defects ofsingle-entity single-recognizing, single-pricing accounting, the thesis have aview that we should design a new accounting model, which have more than oneentity, which have two kinds of classifying system respectively based on theaccrual and the cash basis,which also have two kinds of pricing resultrespectively based on the historical cost and the current value, and which havenecessary accounting control (such as budget control). Then, the thesisillustrates the development and the application of the multi-dimensional anddouble-entry accounting model.The limitation of this thesisis is not to discuss the methods related to themeasurement of human resources, the ways of acquiring the current value ofassets, and the special needs of network accounting, remote control,consolidated financial statements and the XBRL general classification, etc.