Study On Theoretical Basis Of Stakeholders' Accounting

In the context of Knowledge Economy, with the increasing maturity of the concept of corporate governance and focus on corporate governance in recent years, people give more and more consideration to the co-existing between corporate governance and financial accounting information. Accounting serving as a language of today's corporate governance structure(Joel Seligman 1993) must be corresponding with the development of corporate governance .therefore, Stakeholders' Accounting came into being. The establishment of Stakeholder' accounting will contribute to promoting further study on accounting theory.At present, the research on stakeholders' accounting is still at a preliminary stage in China. The research realm of theoretical basis on stakeholders'accounting is still blank, which does not coincide with the practice of stakeholders governance carried out in business world. Therefore, The research of theoretical basis on stakeholders'accounting is especially necessary and it has important theoretical significance.In this thesis, the author use a standard research method, conceiving of the generation of Stakeholders Accounting as a starting point, First, this thesis discusses the cause of generation about Stakeholders Accounting and makes its accounting definition. the thesis points out that the nature of Stakeholders Accounting is a value-based management information system. Secondly, it defines other related concepts about theoretical basis of Stakeholders' Accounting, clarifying that the theoretical basis has several basic characteristics and further puting forward of the recognized standards about theoretical basis. Finally, this thesis explores the concrete content about theoretical basis of Stakeholders' Accounting based on the specific characteristics and recognized standards--Philosophy, SCI Theory, Economics, Management and Accounting basis in this thesis, clarifying that Stakeholders'Accounting is founded on a profound theoretical basis.This is the first academic thesis to systematically study theoretical foundation of Stakeholders Accounting,accounting for laying a solid theoretical foundation for the sustainable development of the emerging accounting discipline.