财务、会计、审计的同源性及其概念框架的共建

  本文关键词：财务、会计、审计的同源性及其概念框架的共建，由笔耕文化传播整理发布。

财务、会计、审计的同源性及其概念框架的共建

财务、会计、审计的同源性及其概念框架的共建

如何正确处理财务、会计、审计三者之间的关系，历来是我国理论界讨论的热点。但综观我国现有的研究资料，均将财务、会计、审计作为独立的学科进行研究，很少有人将三者作为一个整体进行研究，没有意识到它们都是企业的有机组成部分，需要协同作用的发挥。因此现实需要我们对财务、会计、审计进行整合研究。本文的目的是建立一个共同的概念框架以指导财务、会计、审计的健康协调发展，实现利益相关者的价值增值。 近几年价值管理理论的发展为我们共同研究财务、会计、审计提供了可能。财务、会计、审计在借鉴价值研究方面也取得了一定的成果。会计的对象是企业的价值增值运动，反映的是企业的价值信息，披露的是企业的价值。财务学进入了价值逻辑时代，财务理论与实务的具体形态是价值资源的开发、配置、利用、增长、转变等价值创造过程。同样在代理理论看来，审计是一种提高企业价值的监督活动。因此可以说它们都是围绕价值增值而进行的，这为我们建立一个共同的概念框架提供了理论基础。 本文的研究策略是采用规范策略，在充分借鉴前人研究成果的基础上，经过逻辑推理，逐步论证，直至最终形成概念框架。本文首先研究了财务、会计、审计三者之间关系的研究近况以及财务、会计、审计各自概念框架的研究近况，指出它们存在的不足，提出了建立共同概念框架的必要性。从财务、会计、审计产生的理由看，它们都是人们在不同的经济环境下出于加强经济管理制约的需要而产生的。而从运行的目标上看，它们都是实现价值增值的一种手段，因此它们是同源的，从而为建立共同概念框架提供了可能性。相关学科、相关理论的发展为概念框架的共建提供了理论基础。系统论、协同论的提出，要求我们进行财务、会计、审计协同效应的研究，企业管理的整合管理趋势要求我们对财务、会计、审计进行整合研究。企业的目的是实现价值增值，而财务、会计、审计是价值管理的三大支柱，理应发挥它们的协同效应。以上相关研究为建立共同的概念框架提供了理论基础和现实基础。 以价值增值动因为逻辑起点建立概念框架，具有统领其它要素的作用，其为概念框架要素层次结构的第一层次。本质、目标、基本假设为层次结构的第二层次，它说明了概念框架的基本特点。原则、对象要素是层次结构的第三层次，是本质、目标、假设的具体化。程序与策略为层次结构的第四层次，，属于应用指导范畴。社会环境对概念框架各要素都产生影响，它们随环境的变化而变化。本文的最后部分说明了建立共同概念框架的理论意 义和现实意 义。更多还原

【Abstract】 How to deal with relationships among Finance, Accounting and Auditing has been a. high topic to our country’ s circles of theory for a long time. But when we inspect present documents and subject systems, all have Finance Accounting and Auditing studied in a single way, very few to have them studied in a whole , they don’ t realize Finance Accounting and Auditing are all organic parts of enterprise .They should cooperate with each other , so we should study Finance Accounting and Auditing in a whole .The objective of this article is to establish a common conceptual framework to guide the sound cooperative growth of Finance, Accounting and Auditing, to realize value added of shareholders of enterprise .In recent years, the development of value management theory provides us possibility to study Finance, Accounting and Auditing in a whole .The subject of Accounting is enterprise’ s value added movement, reporting its value information , disclosing its value .Finance has gone into value logic era , the specific patterns of financial theory and practice is a process of creating value , through exploiting .deploying ,using .growing and transforming . [n the same .when we see Auditing with agency theory .Auditing is a supervisory activity , to enhance enterprise’ s value .So we can say they all embrace value added , this provides us a theoretical foundation to establish a common conceptual framework.The study method of this article is standard method , under the foundation of full absorbing and using of former study achievements, through logic reasoning .proofing step by step .until we establish conceptual framework .First we study the research of present situation of relationships among Finance , Accounting and Auditing .and then the research of present situation of Finance .Accounting and Auditing each conceptual framework , point out the weak points they exist , advance the necessity of establishing the common conceptual framework.When we see Finance. Accounting and Auditing in emerging reason view , they all came from the need to enforce economic management under various conditions. Whenin moving objective view, they are all ways to realize value added, so they are the same sources .this provides possibility to establish the common conceptual framework. The development of interrelated subjects and theories provides theoretical foundation of conceptual framework’s constructing .The advances of systematic theory and synergic theory demand us to study the cooperative effect of Finance , Accounting and Auditing The development trend of enterprise management’s whole management demands us to study Finance , Accounting and Auditing in a whole .The objective of enterprise is to realize value added. Finance . Accounting and Auditing are three pillars of value management, those make us to give play to their cooperative effect .These above studies provide theoretical and practical foundation to establish a common conceptual framework.The logic starting point of value added driver of establishing conceptual framework has the effect of exercising control over other essential factors. It is the first level of essential factors’ level structure of the conceptual framework. The essential factors of essence, objective, suppose are the second level of the level structure .they demonstrate fundamental characteristics of the conceptual framework. Principle and target essential factor are the third level of the conceptual framework. Procedures and ways are the fourth level of the level structure , they belong to guiding category. Social environment has effect to every essential factor of the conceptual framework, they all change along with environment’s vary. The last part of this article gives us the theoretical and practical significance.更多还原

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  本文关键词：财务、会计、审计的同源性及其概念框架的共建，由笔耕文化传播整理发布。