Begging Behavior Analysis And Accounting Research

To certain degree, beggars are the reflection of social development. They are theproducts of social development and competition. There are direct connections betweensocial development and beggars’ living conditions as well as the number of beggars.The amount of beggars in China had been decreased ever since the foundation ofPeople’s Republic of China. In some parts of China, the amount became zero. With theadvance of reform and opening up, the amount begins to increase. The rapid increaseshows that China has entered the transition period, which we should be alerted.Therefore, there is practical meaning to study the problem of beggars of the transitionperiod.Besides, there is theoretical meaning to study the problem. In the previous studies,the problem has been studied mainly on the perspectives of Sociology, Law, Ethics,Historiography, Folklore and Communication. Instead of basing on quantitative analysis,the previous studies used qualitative analysis. No matter on the aspect of theoreticalanalysis or macro-management, it is necessary to know the amount of beggars in acountry, the amount of their income, the way of spending their income or saving, if theyhave preferred begging locations, the reason why they become beggars, the solution ofeliminating begging. These figures are important to both research and management.However, System of National Account cannot offer these figures or has not offered themrespectively. Therefore, we need to further analyze these figures.The author tries to find a way with a fresh perspective which analyses beggingbehavior from the point of view of national accounts and does accounting researchwithin the household sector. The article is mainly divided into two parts. One is tointroduce begging behavior, to define it from different angles and to classify it based onvarious standards. On the basis of the summary of previous research findings, the authorproposes accounting concepts of begging behavior combined with SNA(2008).Meanwhile, in accordance with whether owns production meanings, begging behavioris divided into two types. Due to the identity of beggar and begging behavior associatedwith different length of aging, the two types of begging behavior is further divided intocontinuous begging and non-continuous begging according to the continuity of the time.The other part, the author expands accounting research of the begging behavior. Thereare two accounting ideas, one is to establish begging behavior accounting system withinSNA, the other is to build a separate set of data collection system. Comparing the advantages and disadvantages of the two accounting ideas, the author concludes thatbegging behavior should be within the scope of the national accounts statistics, base onthe current national accounting system, separate the beggar from the household sectorand then form a begging behavior of the accounting system embedded in the householdsector of national economic accounting framework. About setting variables, the authordescribes the center frame variables and expansion variables of begging accounting. Thevariable system of begging behavior should be consistent with the System of NationalAccounts, follow the basic principles of SNA-2008, including the consistency of theconcept, the index and the classification. Then, basing on the above two kinds ofclassification standard of begging, the author considers the nature and characteristics ofthe various classification respectively in accounting. While accounting the value ofproduction meaning of begging behavior, we should not only consider the part of thevalue created by the service production activities but also consider the current transfervalue given by the almsgiver out of pity. While accounting the value of non-productionmeaning of begging behavior, this part of value all comes from other households’current transfer. While accounting non-continuous begging behavior, we shouldconsider seasonal factors, quarterly estimated data basis as the annual data.The data of begging behavior is obtained through direct and indirect investigationamong beggars and the other household. Different methods are applied to investigationof different categories of beggars according to the different principles of classification.Direct investigation mainly uses questionnaires and field surveys while indirectlyinvestigation analysis the survey content based on the existing statistical data. Authorhas propose an improved method of data acquisition comparing the respectiveadvantages and disadvantages of the two methods of investigation.