Study Of Accounting Information Quality In Software Enterprises

Contemporary accounting has been rapidly evolved in some advanced countries since 1950s, especially in American, in which the market economy is mature. The traditional accounting theory mainly constituted of accounting criteria and elementary theory surpassed the double-entry bookkeeping all though amount of varieties and made a great deal of progresses in not only research but also application fields. The accounting practices, economy and management levels have been greatly promoted. However, the limitations and defects appear gradually, due to diversifications and complications of economy phenomena, which already have affected the accounting information quality in some special domains. In this thesis, the author tries to improve accounting information quality by ameliorating accounting elements and enhancing relativities focusing on software enterprises.The problem of accounting information quality in software enterprises is so representational that the limitations of traditional accounting and contradictions with reality are embodied sufficiently. At the same time, some rising accounting branches such as HR (human resources) accounting, goodwill accounting, capital cost accounting, are widely applicable to them. The status of both accounting information quality all over the world and software enterprises' accounting information quality are analyzed in detail. The viewpoint that the innovation is inevitable in order to improve the quality is put forward.In chapter 1, the worldwide status is summarized, and the purpose and methods of research are identified. In chapter 2, the fundamental factor is found to be accounting elements by analysis of hierarchy of accounting information quality. It is elements that lay the theoretical foundation for the following research. In chapter 3, the exterior ideas and interior causations are studied concretely, that is to say, unbalance of reliability and relativity leads to reducing of decision serviceability, furthermore, irrationality exists in the affirmance, calculation, record, report of accounting elements.Chapter 4 and chapter5 is the emphasis of the thesis. Chapter 4 synoptically expatiates on the theoretical foundation of improving the accounting information quality in softwareenterprises. In section 1, the notion that relativity should be highlighted is definite. In section 2, the author nails down the HR and self-created accounting theories which were adopted, at the same time, states the theoretical bases of solely affirmance.Chapter 5 is the core of the emphasis. The author proceeds with increasing second-rate elements and improving current elements. In section 1, total assume is indicated and followed with analysis of necessity and feasibility. In section 2, the reason, the evaluation, the record and the report of HR were discussed in detail, in which valid HR storage accounting model on basis of salary, HR total valuation model were applied. In section 3, the same items including depreciation of self-created goodwill were concretely dissertated. Variable modular arithmetic, such as, income model, capitalization model, balance model were used. Particularly, the author measures the future profit in application of wavelet network model and applies hierarchy analysis to decentralization of the risks. In section 4, several available measurements about improving current elements are brought forward, for example, classified depreciation of fixed assets, renewing of initial valuation of self-created goodwill, capitalization of R&D (research and development) expenditure, good match of income and cost. In section 5, the author establishes a new relation among the elements and created new equations as follows: assets equal to substantial assets plus HR assets plus self-created goodwill, assets plus expenses equal to financial liabilities plus HR liabilities plus HR equities plus incomes.