Research On Accounting System

Accounting information is one of the absolutely necessary information in the modern economic society. As public information, the accounting information concerns users to make decisions reliably in microcosmic and deals with the social stability and the national economy and the people's livelihood in macrocosmic. It is very important to ensure the reliability, comparability, relevance, understandability and timeliness of accounting information so as to bring into play its social functions. On the other hand, the accounting information rules which the accountants produced and supplied must be exotic, applicable and consistent in order to assure its quality. Accounting system is just the intermedium which supplied the common accounting information systematically, roundly, concretely, understandably and operationally. Since the people's republic of China founded, accounting system is the most important rules of normalizing accounting system and made great contribution towards our socialist economic building. But it restricts the development of accounting system theory and the perfection of accounting practice to some extent so far as to come into bring some misty understanding knowledge because of lacking of studying at accounting system theory roundly and systematically. So this paper conducts a round, systematic and thorough research accounting system theory aspiring to make some contribution to the research in the field. I carry out the research by combining normative and positive research methods together.The content of the paper can be divided into three parts, including introduction, the essential theory of accounting system, and the constructing theory of accounting system. It consists of eight chapters.The first part is introduction. Firstly, I make sure the intension and extension of accounting system witch the paper concerned, and discuss the meaning of researching accounting system. Secondly, I review and evaluate the domestic and international literature on accounting system, and pint out some problems existed in it. Thirdly, I make clear the research scope, introduce the mainly research methods adopted of the dissertation. Finally, I sketch the research framework and the major innovations of the dissertation.The second part concentrates on the essential theory of accounting system, including six chapters from Chapter 1 to Chapter 6. Chapter 1 deals with the concept of the accounting system. First, I analysis the concept of system and accounting, and then introduce the concept of accounting system. The concept of the accounting system can divided into broad sense and narrow sense. The paper adopt the latter and defined as follow: the every rules to normalizing the behavior of recognition, measurement, recording and reporting in microcosmic entities directly for the...