Accounting Harmony Evaluation Design And Its Application

At present, our country's reform and development is in a critical period. According to the CPC Central Committee, to maintain social stability and promoting social harmony is considered as an important mission to complete. As an important part of the economic management activities, accounting should play in its own function to build a harmonious society. Meanwhile, the new Corporate Accounting Standards has accelerated the pace of building a harmonious accounting, which is not only for the norms and innovation of accounting theory and practice, but also for its harmonious concept of the guidelines. Harmonious accounting is the new position of accounting development, which is coordinated to, to some extent, interacted with harmonious society. And the harmonious degree of accounting is a key indicator for measuring the effectiveness and development of accounting. Doing research on harmonious accounting from the quantitative perspective is a new topic on contemporary accounting research, is a new area of the accounting discipline system, and of great theoretical value and practical significance.In view of"harmony"with Chinese characteristics, based on fully absorbing the domestic and foreign research results of accounting integrity, quality of financial reporting, and behavior of accounting and personnel, this article with management, operations research, economics, psychology as the theoretical guidance, make use of a combination of research methods which concludes multivariate statistical analysis, examples of the application and comparative analysis to do an in-depth study on the harmonious accounting, harmonious degree of accounting and related issues. First of all, this article is to do qualitative research, defining the meaning of harmony of accounting, basic characteristics, value, and definition, importance and evaluation significance of harmonious degree of the accounting. Next, the qualitative research is changed into quantitative research, including: First is to design evaluation index. Considering the elements of harmonious accounting, the way is to design pre-design evaluation index of harmonious degree from the four areas of the accounting personnel, accounting work, accounting information and accounting environment, and to introduce R-hierarchical clustering method to do hierarchical indices and classification of pre-processing, to use correlation analysis method for screening the most representative indicators in order to avoid pre-selection of indicators related items, repetitive and even contradictory situation, and then to gain a set of scientific and rational evaluation index system of harmonious degree of accounting; Second is to build evaluation model. The way is to use factor analysis method to apply evaluation index for the evaluation model. Finally is to do a case study with all the A-share listed companies which are first issued in 2005 as samples. The way is to use TOPSIS as secondary method to certificate the reasonable conclusion of comprehensive evaluation model and evaluation results, and accordingly to propose specific measures to enhance the samples'harmonious degree of accounting.The content of this article is only a search aimed at building the basic theory framework of harmonious accounting, and the evaluation index system of harmonious degree of accounting, offering services to the stakeholders'decision-making.