The Same Origin Of Finance Accounting And Auditing And Their Conceptual Framework's Common Construction

How to deal with relationships among Finance, Accounting and Auditing has been a. high topic to our country' s circles of theory for a long time. But when we inspect present documents and subject systems, all have Finance Accounting and Auditing studied in a single way, very few to have them studied in a whole , they don' t realize Finance Accounting and Auditing are all organic parts of enterprise .They should cooperate with each other , so we should study Finance Accounting and Auditing in a whole .The objective of this article is to establish a common conceptual framework to guide the sound cooperative growth of Finance, Accounting and Auditing, to realize value added of shareholders of enterprise .In recent years, the development of value management theory provides us possibility to study Finance, Accounting and Auditing in a whole .The subject of Accounting is enterprise' s value added movement, reporting its value information , disclosing its value .Finance has gone into value logic era , the specific patterns of financial theory and practice is a process of creating value , through exploiting .deploying ,using .growing and transforming . [n the same .when we see Auditing with agency theory .Auditing is a supervisory activity , to enhance enterprise' s value .So we can say they all embrace value added , this provides us a theoretical foundation to establish a common conceptual framework.The study method of this article is standard method , under the foundation of full absorbing and using of former study achievements, through logic reasoning .proofing step by step .until we establish conceptual framework .First we study the research of present situation of relationships among Finance , Accounting and Auditing .and then the research of present situation of Finance .Accounting and Auditing each conceptual framework , point out the weak points they exist , advance the necessity of establishing the common conceptual framework.When we see Finance. Accounting and Auditing in emerging reason view , they all came from the need to enforce economic management under various conditions. Whenin moving objective view, they are all ways to realize value added, so they are the same sources .this provides possibility to establish the common conceptual framework. The development of interrelated subjects and theories provides theoretical foundation of conceptual framework's constructing .The advances of systematic theory and synergic theory demand us to study the cooperative effect of Finance , Accounting and Auditing The development trend of enterprise management's whole management demands us to study Finance , Accounting and Auditing in a whole .The objective of enterprise is to realize value added. Finance . Accounting and Auditing are three pillars of value management, those make us to give play to their cooperative effect .These above studies provide theoretical and practical foundation to establish a common conceptual framework.The logic starting point of value added driver of establishing conceptual framework has the effect of exercising control over other essential factors. It is the first level of essential factors' level structure of the conceptual framework. The essential factors of essence, objective, suppose are the second level of the level structure .they demonstrate fundamental characteristics of the conceptual framework. Principle and target essential factor are the third level of the conceptual framework. Procedures and ways are the fourth level of the level structure , they belong to guiding category. Social environment has effect to every essential factor of the conceptual framework, they all change along with environment's vary. The last part of this article gives us the theoretical and practical significance.