會(huì)計(jì)英語(yǔ)屬于專(zhuān)業(yè)用途英語(yǔ),是一個(gè)復(fù)雜的系統(tǒng)工程,教學(xué)中蘊(yùn)含著大量的、豐富的、操作性很強(qiáng)的任務(wù) 。下面是學(xué)習(xí)啦小編帶來(lái)的關(guān)于會(huì)計(jì)的英語(yǔ)文章，歡迎閱讀!

　　關(guān)于會(huì)計(jì)的英語(yǔ)文章1

　　Accounting and business ethics: An introduction

　　Ken McPhail, Diane Walters

　　There has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.

　　There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck between rigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.

　　In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respond to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.

　　The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants in managing information, reporting, complying and acting professionally are featured strongly throughout.

　　In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are written as short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.

　　The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.

　　In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The ‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.

　　《會(huì)計(jì)和商業(yè)道德》的介紹

　　肯·邁克菲爾，黛安·沃爾特斯

　　近年來(lái)，在項(xiàng)目管理部門(mén)和商學(xué)院中，以商業(yè)道德的各個(gè)方面為主題的文章越來(lái)越多。專(zhuān)業(yè)的會(huì)計(jì)機(jī)構(gòu)包括含有道德內(nèi)容的課程和以道德標(biāo)準(zhǔn)建立的認(rèn)證機(jī)構(gòu)，例如國(guó)際精英商學(xué)院學(xué)會(huì)?？紤]到更廣泛的商業(yè)倫理主題都被包含在各種教科書(shū)中，因此此時(shí)在會(huì)計(jì)的文章中討論商業(yè)倫理問(wèn)題正是一個(gè)合適的時(shí)候。麥克菲爾和沃爾特斯的這本書(shū)的書(shū)名傳達(dá)了一個(gè)重要的概念——這是一本特別強(qiáng)調(diào)會(huì)計(jì)倫理方面的書(shū)，它提供的一個(gè)獨(dú)特性和貢獻(xiàn)是在一般的企業(yè)社會(huì)責(zé)任和商業(yè)道德書(shū)籍中沒(méi)有出現(xiàn)過(guò)的。

　　現(xiàn)在出現(xiàn)了一個(gè)新興的語(yǔ)料庫(kù)，這個(gè)語(yǔ)料庫(kù)必須將商業(yè)倫理與哲學(xué)理論或任何相關(guān)的書(shū)聯(lián)系在一起，似乎包含了這個(gè)語(yǔ)料庫(kù)就能夠符合倫理教育的各個(gè)模塊。這本書(shū)包括大部分的語(yǔ)料庫(kù)(包括科爾伯格、康德、軋機(jī)、羅爾斯、盧梭、哈貝馬斯、等等)，還介紹了最近被應(yīng)用于商業(yè)倫理學(xué)院的列維納斯和其他思想家的作品。覆蓋在這些哲學(xué)上的嚴(yán)謹(jǐn)性和保持學(xué)生的興趣這兩方面要相互平衡，我覺(jué)得這本書(shū)達(dá)到了這種平衡。在閱讀文章時(shí)，我能夠在理解哲學(xué)貢獻(xiàn)的同時(shí)看到每一個(gè)被安插到書(shū)中的大故事，從某種意義上說(shuō)，速度和深度剛好正合適：它涵蓋的材料有足夠的深度又不會(huì)使人陷入細(xì)節(jié)。

　　在結(jié)構(gòu)方面，這本書(shū)分為兩部分：如何思考會(huì)計(jì)道德問(wèn)題和會(huì)計(jì)實(shí)踐中的道德問(wèn)題。因此，這本書(shū)是理論和實(shí)踐之間更為廣泛領(lǐng)域上的分裂。第1部分包含五章，第2部分包含四章。第1部分中主要的“標(biāo)題”為描述性理論、規(guī)范理論、政治道德哲學(xué)、職位和新的現(xiàn)代理論。這一章的副標(biāo)題被表示為問(wèn)題：“哪些因素會(huì)影響會(huì)計(jì)師應(yīng)對(duì)道德困境的方式?”、“會(huì)計(jì)師該如何表現(xiàn)?”等等。第2部分，會(huì)計(jì)實(shí)踐中的道德，主題包括：市場(chǎng)道德、職業(yè)道德、國(guó)際/協(xié)調(diào)問(wèn)題和報(bào)告/知識(shí)管理問(wèn)題。除掉這些內(nèi)容，這本書(shū)比較薄，總共只有225頁(yè)。

　　這些旨在解決會(huì)計(jì)職業(yè)道德中的具體問(wèn)題的書(shū)，都被放在一些主要的以組織和商業(yè)道德為主題的內(nèi)容中。但會(huì)計(jì)倫理包括了很多具體的問(wèn)題，并且這本書(shū)旨在指出那些適當(dāng)?shù)牟糠?，并以比一般商業(yè)道德文章更詳細(xì)的方式考慮這些情況。所以會(huì)計(jì)師在管理信息、報(bào)告、服從和專(zhuān)業(yè)表現(xiàn)方面的角色特色更加強(qiáng)烈。

　　就內(nèi)容而言，每一章都是獨(dú)立的，以學(xué)習(xí)目標(biāo)開(kāi)頭和以那一章中使用的參考文獻(xiàn)、一系列經(jīng)過(guò)深思熟慮的問(wèn)題，資源(包括網(wǎng)絡(luò))和進(jìn)一步閱讀的資源結(jié)束。寫(xiě)作風(fēng)格易懂連貫，是在我看過(guò)的一系列向?qū)W生傳遞相對(duì)復(fù)雜哲學(xué)思想的所有文章中最好的文章之一。然而文章中最關(guān)鍵的是，文本框中每一章所使用的案例，這些案例包括但又不局限于商業(yè)案例。在大多數(shù)較大的商業(yè)道德文章中，相對(duì)較長(zhǎng)的案例研究都是比較缺乏的，這些文本框是用來(lái)說(shuō)明和擴(kuò)大文章內(nèi)容覆蓋面的。這些被寫(xiě)成短的小片段包括的內(nèi)容有“骯臟的哈里”倫理問(wèn)題、沙利度胺、后現(xiàn)代主義、法蘭克福學(xué)派、揭發(fā)，尼日利亞和福特平托的殼。他們有效地打破了文章，為其他內(nèi)容增加了深度和色彩。

　　缺乏較長(zhǎng)的案例研究可能會(huì)減少一些潛在用戶(hù)選擇采用這個(gè)案例作為他們研討會(huì)和作業(yè)材料的機(jī)會(huì)。我懷疑如果第一版的書(shū)在成熟的市場(chǎng)競(jìng)爭(zhēng)，這時(shí)候出第二版的書(shū)可能限制銷(xiāo)售量。

　　就市場(chǎng)而言，我想知道如果這個(gè)文章只是錯(cuò)過(guò)幾個(gè)市場(chǎng)沒(méi)有被放在任何一個(gè)特定的市場(chǎng)的情況?，F(xiàn)在主要的商業(yè)道德文本的第三版或更高版本變得越來(lái)越厚，為了吸引更廣泛的市場(chǎng)和關(guān)鍵用戶(hù)，案例介紹和內(nèi)容被添加到文本之中。“企業(yè)社會(huì)責(zé)任/倫理”這類(lèi)型市場(chǎng)因?yàn)檫@些特性可能更喜歡大型通用文本。“社會(huì)/環(huán)境”會(huì)計(jì)和報(bào)告模塊這一類(lèi)型的書(shū)只有一個(gè)較小的市場(chǎng)，它們將傾向于使用小型圖書(shū)館，這些文獻(xiàn)是根據(jù)感興趣的領(lǐng)域來(lái)設(shè)計(jì)的。然而，這個(gè)文本已經(jīng)找到了專(zhuān)業(yè)論文的閱讀列表，包括倫理，這無(wú)疑會(huì)導(dǎo)致書(shū)本的暢銷(xiāo)。這是一本值得使用的書(shū)，我希望它能在一些大學(xué)模塊被安置，我知道它能在許多學(xué)者的書(shū)架上被找到。

　　關(guān)于會(huì)計(jì)的英語(yǔ)文章2

　　The Optimization Method of Financial Statements Based on Accounting Management Theory

　　ABSTRACT

　　This paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.

　　I.. INTRODUCTION

　　Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.

　　II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATION

　　As an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.

　　Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the

　　perspective of "private interest", security investors and financial regulatory authorities hope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.

　　From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.

　　III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM

　　Whether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.

　　Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legal evidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.

　　In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.

　　IV. CONCLUSIONS AND POLICY RECOMMENDATIONS

　　The current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.

　　However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.

　　By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors

　　We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.

　　基于會(huì)計(jì)管理理論的財(cái)務(wù)報(bào)表的優(yōu)化方法

　　摘要

　　本文提供了一個(gè)方法，以提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則(IFRS)的根本缺陷是公平價(jià)值核算和資產(chǎn)減值核算。根據(jù)法律理論和會(huì)計(jì)理論，會(huì)計(jì)數(shù)據(jù)必須具有作為其源文件的法律證據(jù)。傳統(tǒng)的“混合屬性的“會(huì)計(jì)制度應(yīng)改為一個(gè)“獨(dú)立“的歷史成本和公允價(jià)值被嚴(yán)格分開(kāi)的財(cái)務(wù)報(bào)表系統(tǒng)。本文建議的優(yōu)化方法將大大提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。

　　一.引言

　　根據(jù)國(guó)際會(huì)計(jì)銜接辦法，財(cái)政部發(fā)布2006年企業(yè)會(huì)計(jì)標(biāo)準(zhǔn)的情況，以供參考《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則》(以下簡(jiǎn)稱(chēng)《國(guó)際標(biāo)準(zhǔn)》)。在企業(yè)會(huì)計(jì)準(zhǔn)則公平價(jià)值核算成功擴(kuò)展的意義上，會(huì)計(jì)核算應(yīng)當(dāng)客觀(guān)地反映市場(chǎng)價(jià)值。會(huì)計(jì)改革的目標(biāo)是建立會(huì)計(jì)后續(xù)的理論與方法,使用國(guó)際先進(jìn)理論的借鑒不僅是必要的,也符合我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)建設(shè)的需要。在已獲得的成果和國(guó)際標(biāo)準(zhǔn)的局限性進(jìn)行全面評(píng)估的基礎(chǔ)上，提出了一種立場(chǎng)，以深化會(huì)計(jì)改革和加強(qiáng)會(huì)計(jì)法規(guī)的穩(wěn)定性。

　　二.優(yōu)化系統(tǒng)的財(cái)務(wù)報(bào)表：法律事實(shí)與財(cái)務(wù)展望并聯(lián)上市

　　作為一種重要的管理活動(dòng)，會(huì)計(jì)上應(yīng)根據(jù)分類(lèi)統(tǒng)計(jì)信息系統(tǒng)的使用，全心全意為微觀(guān)經(jīng)濟(jì)管理，并在同一時(shí)間宏觀(guān)調(diào)控。財(cái)務(wù)報(bào)表的系統(tǒng)優(yōu)化應(yīng)盡量使自己考慮宏觀(guān)和微觀(guān)層面的財(cái)務(wù)報(bào)表的要求的所有方面。

　　為什么企業(yè)需要編制財(cái)務(wù)報(bào)表?誰(shuí)的要求應(yīng)該考慮編制在財(cái)務(wù)報(bào)表內(nèi)?這些問(wèn)題是基本問(wèn)題，我們應(yīng)該考慮對(duì)財(cái)務(wù)報(bào)表的優(yōu)化。從法律的角度考察“公共利益”、可靠性和法定證據(jù)中需要定性的特點(diǎn)，是傳統(tǒng)的“歷史成本會(huì)計(jì)“的由來(lái)。從“私人利益”來(lái)看，證券投資者和金融監(jiān)管當(dāng)局希望財(cái)務(wù)報(bào)表反映市場(chǎng)價(jià)格，及時(shí)記錄“客觀(guān)”的市場(chǎng)條件的變化。這是“公平價(jià)值會(huì)計(jì)“的由來(lái)。一套財(cái)務(wù)報(bào)表是否能夠匹配這兩種不同的觀(guān)點(diǎn)和平衡公共利益與私人利益?為了解決這個(gè)問(wèn)題，我們?cè)O(shè)計(jì)了一個(gè)新的資產(chǎn)負(fù)債表和損益表。

　　從1992年到2006年,大量的新思路、新觀(guān)點(diǎn)被引進(jìn)到中國(guó)的會(huì)計(jì)實(shí)踐,國(guó)際會(huì)計(jì)準(zhǔn)則在中國(guó)的會(huì)計(jì)改革中漸變。這些思想和觀(guān)點(diǎn)豐富了對(duì)中國(guó)的財(cái)務(wù)報(bào)表的理解。這些成就值得我們充分評(píng)估，并應(yīng)予以充分肯定。然而，學(xué)術(shù)界和標(biāo)準(zhǔn)制定者也知道，國(guó)際標(biāo)準(zhǔn)仍然在發(fā)展中。文中提出的財(cái)務(wù)報(bào)表會(huì)計(jì)改革新格式的目的，是推進(jìn)到一個(gè)關(guān)于國(guó)際趨同的更深層次的基礎(chǔ)上。

　　三.提高系統(tǒng)財(cái)務(wù)報(bào)表的實(shí)用性

　　財(cái)務(wù)報(bào)表是否能夠保持其穩(wěn)定性呢?在同一時(shí)間要?jiǎng)訂T供應(yīng)方和需求方的積極性。我們應(yīng)該考慮是否能滿(mǎn)足財(cái)務(wù)報(bào)表的宏觀(guān)經(jīng)濟(jì)調(diào)控和企業(yè)管理的要求，并且是否受數(shù)以百萬(wàn)計(jì)的會(huì)計(jì)師的歡迎。會(huì)計(jì)師負(fù)責(zé)編制財(cái)務(wù)報(bào)表，審核員負(fù)責(zé)審核工作。他們將受益于新的財(cái)務(wù)報(bào)表的執(zhí)行情況。

　　首先，對(duì)于會(huì)計(jì)師來(lái)說(shuō)，在這個(gè)孤立的歷史成本會(huì)計(jì)和公允價(jià)值會(huì)計(jì)的設(shè)計(jì)下，他們的日常核算的做法大大簡(jiǎn)化。會(huì)計(jì)處理將不再需要資產(chǎn)減值準(zhǔn)備和公允價(jià)值了。會(huì)計(jì)帳簿記錄減值不會(huì)為歷史成本會(huì)計(jì)和資產(chǎn)再增值，是全面落實(shí)。根據(jù)評(píng)價(jià)，公允價(jià)值的信息將被記錄在資產(chǎn)負(fù)債表日，并且只能在年度財(cái)務(wù)報(bào)表。歷史成本會(huì)計(jì)是更有可能被稅務(wù)機(jī)關(guān)認(rèn)可，從而節(jié)省了大量的納稅調(diào)整的工作量。會(huì)計(jì)師不需要計(jì)算遞延所得稅費(fèi)用，獲利后的實(shí)線(xiàn)表稅被公司法認(rèn)可，解決了決定可獲得利潤(rùn)分配的問(wèn)題。會(huì)計(jì)師不需要在會(huì)計(jì)賬簿記錄證券投資者需要的公允價(jià)值信息，相反，他們只需要列出在資產(chǎn)負(fù)債表日的公允價(jià)值的資料。此外，因?yàn)樵趯?shí)線(xiàn)表中的數(shù)據(jù)具有法律的公信力，所以會(huì)計(jì)師的法律風(fēng)險(xiǎn)可以得到很好的控制。

　　其次，對(duì)會(huì)計(jì)處理的隨意性將會(huì)減少，審計(jì)員的審查過(guò)程將大大簡(jiǎn)化。獨(dú)立審計(jì)師在審計(jì)虛線(xiàn)表時(shí)就不必承擔(dān)相當(dāng)大的審計(jì)法律風(fēng)險(xiǎn)，因?yàn)閬?lái)自于公允價(jià)值信息的風(fēng)險(xiǎn)已被認(rèn)定為“不合法的證據(jù)支持“。會(huì)計(jì)師和審計(jì)師能盡快地適應(yīng)這個(gè)財(cái)務(wù)報(bào)表系統(tǒng),而不需要訓(xùn)練。這樣，他們可以節(jié)省很多時(shí)間來(lái)幫助企業(yè)提高管理效率。調(diào)查表明，上述財(cái)務(wù)報(bào)表的設(shè)計(jì)在會(huì)計(jì)師和審計(jì)師中很受歡迎。由于會(huì)計(jì)和審計(jì)的工作量已大幅減少，因此，審計(jì)和評(píng)估的總開(kāi)支將不會(huì)超過(guò)目前的水平。

　　總之，從供應(yīng)方和需求方的角度來(lái)看，改進(jìn)后的財(cái)務(wù)報(bào)表沒(méi)有增加預(yù)計(jì)，而且將加強(qiáng)財(cái)務(wù)報(bào)表的有用性，且不增加供給的負(fù)擔(dān)。

　　四.結(jié)論和政策建議

　　當(dāng)前混合了陳述公允價(jià)值和歷史成本的數(shù)據(jù)可以被改善。公允價(jià)值的核心理念是使財(cái)務(wù)報(bào)表反映資產(chǎn)和負(fù)債的公允價(jià)值，因此我們可以從資產(chǎn)減去負(fù)債的公允價(jià)值來(lái)獲得的凈公允價(jià)值。

　　然而，目前的國(guó)際標(biāo)準(zhǔn)不執(zhí)行這個(gè)概念，而是要設(shè)法改造部分歷史成本會(huì)計(jì)，從而導(dǎo)致減值核算和公允價(jià)值會(huì)計(jì)混淆使用。20世紀(jì)80年代以來(lái)，中國(guó)的會(huì)計(jì)學(xué)術(shù)研究一直是循序漸進(jìn)的，現(xiàn)在已經(jīng)引進(jìn)了一種企業(yè)財(cái)務(wù)報(bào)表的混合屬性模型。

　　通過(guò)區(qū)分財(cái)務(wù)預(yù)期的法律事實(shí)，我們可以平衡公眾利益和私人利益，可以重新設(shè)計(jì)以提高管理效率為主要目標(biāo)的財(cái)務(wù)報(bào)表和實(shí)施更高層次的法律制度。通過(guò)展示一套在同一時(shí)的公允價(jià)值和歷史成本的財(cái)務(wù)報(bào)表，不僅滿(mǎn)足國(guó)內(nèi)法律關(guān)于保管帳簿需要，也符合金融監(jiān)管部門(mén)和證券投資者的需求。

　　我們希望從業(yè)者和理論家在改善財(cái)務(wù)報(bào)表，從而建立一個(gè)財(cái)務(wù)報(bào)表系統(tǒng)的問(wèn)題上提出建議，不僅滿(mǎn)足了國(guó)內(nèi)的需求，而且也與國(guó)際標(biāo)準(zhǔn)吻合。