高级会计论文：高级财务会计基本内容构成的研究

高级会计：高级财务会计基本内容构成的研究 高级会计论文:高级财务会计基本内容构成的研究 摘要:虽然高级财务会计这门新的学科的发展迅速，然而，理论界还没有对其定义、研究范围、理论体系、核心内容的构成的认识依然存在分歧，也就是说，目前，一套统一的、完整的关于高级财务会计的研究体系还没有形成。在笔者着重对高级财务会计基本内容的构成进行探讨。 关键词:高级财务会计;基本内容;概念;界定;构成 一、高级财务会计的概述 所谓高级财务会计，指的是处理以原财务会计理论与方法体系的修正为基础的企业中出现的特殊交易和事项的相关会计理论和方法。通常，其含义主要包括以下几方面: 第一、财务会计包括高级财务会计，也就是说，高级财务会计是财务会计的一个方面; 第二、企业所面临的特殊事项是高级财务会计的主要研究对象; 第三、修正原有财务会计理论与方法是高级财务会计主要依据的理论和采用的方法。 二、高级财务会计基本内容的界定 在当前理论界中，对于高级财务会计所包含的基本内容，国内外还存在巨大的分歧，然而，在界定高级财务会计基本内容方面，相关专业人士共同认为合并会计，跨国公司经营会计，破产、清算、重组会计，合伙有分支机构会计是主要组成本分，其认可率与上述顺序一致。在界定学科的基本内容方面的问十分复杂，它具有自己学科的Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 规律，所以说，如果淡出以认可率为依据来对高级财务会计的基本内容进行界定，必然会导致科学的科学性、全面性的缺乏。 构成高级财务会计基本内容界定的基础是高级财务会计与传统会计的最大区别。认为高级财务会计是除传统会计以外的会计，这是最早在学术界的界定。然而，传统以外的会计内容在快速发展的社会、全球化的经济、不断进步的科学技术的发展而逐渐增加，使得将这些内容归纳为一个学科的科学性受到质疑。 三、高级财务会计的内容构成 (一)确定高级财务会计内容的基本原则 第一、在取定高级财务会计的范围时要以经济事项与四项假设关系为理论基础与四项假设限定范围相符合的会计事项，我们将之归纳为中级财务会计的范畴之内;高级财务会计的研究范围便是与四项假设的会计事项向背离的会计事项。 第二、考虑与中级财务会计及其他会计课程的衔接需要特别注意:有些会计事项虽然未背离四个基本假设，但并不具有普遍性，而业务处理的难度也较大，不宜放在中级财务会计中讲述，如商品期货、衍生金融工具、租赁业务、上市公司会计信息披露等。 (二)基本内容的完整性与系统性的统一 经济发展导致了新的业务，新的业务促使原有的假设产生松动。如:由于投资主体的多样化而导致了会计的主体的变化，即出现了复合的主体，单一会计主体的会计核算已不能再满足客观需要，进而产生了合并会计;由于企业间的竞争加剧，企业的破产、清算、重组就Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 在所难免，此时的持续经营假设就不再适用，所以也就有了破产、清算和重组会计;同时在破产期间，会计分期和货币计量的假设都有某种程度不同的变化，但货币计量假设的不适用主要还是在通货膨胀发生的以货币计量假设导致了物价变动会计。这样，高级财务会计基本内容也就比较好归纳了。另外，与合并会计相对应的是合伙、分支机构会计，也应当包括进去;物价变动会计中只讨论了通货膨胀会计，而能源危机同样可以引起通货膨胀，也应在考虑之列;新的科学技术的应用会在某一段时间内造成供给的大量增加而引发通货萎缩，尽管通货萎缩会计现在还没有相关的报道出现，也应在考虑之列。 如此看来，按照会计假设的松动而形成的高级财务会计基本内容体系缺少一定的完整性和系统性，还要从其他的方面来考虑和完善。从一门学科的完整性来看，应把序论也列入其中，使读者对高级财务会计的内容和框架结构有一个比较清晰的认识，以便于准确理解高级财务会计的定位;对应高级财务会计的系统性，合伙、分支机构会计和分部报告与中期报告也应当列入其中;随着我国股权分置改革的逐步到位，公司回购股票也会提到很多的企业日程上来，所以公司会计放在高级财务会计中也是比较合适的。 值得一提的是会计伦理问题，这也是目前会计学界碰到的一个重要问题。会计伦理问题在国外学者中提出的比较多，国内除学者张文贤教授外尚未发现有其他学者提出此问题。在我国会计学专业内容设置中，此项内容几乎没有涉猎，相关的会计准则和对此问题的规Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 范也没有划入到教学与研究体系中来，导致专业人员在知识结构上有一个重大缺口。面对日益泛滥的会计信息失真和诸多的会计问题，加强对会计伦理的学习研究是必要的，应将其加入到高级财务会计基本内容构成体系中来。 (三)高级财务会计的内容 目前，高级财务会计主要由几下方面组成:?序论;?会计伦理;?公司会计;?合并会计;?合伙、分支机构会计;?分部报告与中期报告;?破产、清算、重组会计;?物价变动会计八大部分构成高级财务会计的基本内容体系是合适的。 至于没有划入到体系中来的其他现行的高级财务会计内容可以采用三种处理方法，一是把原本属于其他学科的内容放在相应的学科，比如:跨国经营会计本是国际会计的主要内容;二是把其他的业务单独化成一门课程，可以称之为特种会计;三是鉴于衍生金融会计的发展迅猛，所涵盖的内容会逐渐增多，考虑到其特定内涵和会计事项的复杂性，可以将这部分内容单独划作一门课程——金融工具会计。 四、总结 综上所述，高级财务会计是会计处理的理论和方法的总称，它基于原财务会计理论与方法体系的修正之上，以企业出现的特殊事项进行为研究对象。所以说，客观经济换将变化而形成的会计假设的松动是高级财务会计产生的基础。从理论上说，与四项会计假设(会计主体、持续经营、会计分期、货币计量)相背离的特殊会计事项是高级Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 宝物会计的主要研究范围。需要注意的是，与中级财务会计的衔接问题是安排具体内容的重点方面。 参考文献: [1]崔莹.关于高级财务会计基本内容构成的探讨[J].茂名学院学报,2008,12. [2]谢丹.高级财务会计的性质及界定[J].焦作工学院学报,2004,1. [3]胡桂兰.高级财务会计的界定[J].社会科学家,2003,7. Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists