A Study On The Accounting Statement With Chessboard Form

Since the double-entry bookkeeping system was produced, the traditional financial statement has adopted one-dimensional structure all along, that is, adopted only one kind of requirements of making a report to disclose related accounting information. However, just this kind of one-dimensional structure brings several structural defects to the traditional financial statement, such as the singleness of requirements of making a report,the limitedness of information disclosed, the disconnection with each other of information offered and so on. In order to overcome these shortcomings above, the one-dimensional structure must be transformed correspondingly. However, researches on the improvement of statement at present around the world mostly focus on the content, method and time of statement, rarely touching on the one-dimensional structure of it.In consideration of the contradiction between supply and demand, professor Huang Changyong advanced the research topic named accounting statement with chessboard form for the first time, trying to apply the two-dimensional structure of chessboard form to accounting statement in order to break through the traditional one-dimensional structure. Since then, the two-dimensional structure of chessboard form was applied to the transformation of operating activities of the cash flow statement and balance sheet one after another successfully, chessboard pattern operating activities of the cash flow statement and chessboard pattern balance sheet formed as a result. However, these research achievements are of specific cases without the direction of systematic theory. In order to popularize this method of transforming statement with chessboard form, author summarizes practices of the chessboard pattern statement existed and distills the systematic theory of it, including the theory basis,the basic principle,the general designing steps,the basis of computerization and so on.Theory comes from practice, which will eventually guide practice, and be tested by practice. The systematic theory of chessboard pattern statement is just formed to direct the transformation of traditional statement with chessboard form. Thus, author tries to apply the theory to the transformation of traditional income statement, that is, making income statement as an example of it, and realized the designing, filling, auditing and computerization of chessboard pattern income statement successfully. The realization of income statement with chessboard form not only verifies the theory, but can also be used for reference by other accounting statements. The study on accounting statement with chessboard form belongs to the research about the transformation of traditional statement. The special idea of improving on one-dimensional structure of it opens a new prospect for the research and enriches the content of it, but more importantly,it will improve the adequacy and relevance of accounting information greatly and then benefit for the decision of the users of it.