Study On The Choice Of Accounting Methods Of Art Holding Enterprises And Their Influence

Today,China is in a new era of decisive success in building a well-off society in an all-round way.The problem of people's food and clothing has been basically solved,and the pursuit of spiritual level has become increasingly rich.Works of art bear the wisdom of human beings,reflect the national culture,reflect the author's ideas,and gradually be loved by more and more people.Under the background of economic prosperity and social harmony,the investment function of art returns,and many enterprises also participate in the art market,which greatly increases the business related to art.Works of art is different from the general goods,because it has very strong particularity,so in the accounting treatment must be different from the ordinary assets.However,at present,there are very few accounting methods related to works of art in our country.The accountants of enterprises often feel at a loss when they encounter the business of art works,and the final result is that they each make different accounting treatments.It greatly reduces the comparability of accounting information.In addition,many works of art are frequently used by millions or even more than one billion,and the absence of an accounting system has provided "convenience" to many lawless people,resulting in the loss of taxes,the loss of state-owned assets,and the problem of corruption.Practice needs the guidance of theory.This paper hopes to construct a set of complete and scientific accounting system of art,fill the blank of theory,give reference to accounting practice,and add a new research angle to the field of art and accounting to attract more scholars to improve the relevant accounting standards.This paper attempts to summarize the current accounting situation of domestic enterprises on art from the perspective of system and practice through literature analysis,summary,investigation and interview,and point out the existing problems.Then according to the domestic and foreign literature about the art records and my understanding of the works of art from different angles to sort out and classify the works of art.From the angle of accounting,this paper makes a comprehensive analysis of the art business involved in the enterprise,and tries to build a scientific and complete accounting system of art.On this basis,this paper analyzes and predicts the impact of the new art accounting method on the financial aspects,tax burden and business management of enterprises.Finally,combined with the shortcomings of the art accounting and management found in the process of writing the paper,the author gives some reasonable suggestions to standardize the accounting treatment and daily management of the art business in the enterprise and enhance the reliability and comparability of accounting information to provide support for the further development of the art market.