多维复式会计研究

发布时间：2019-05-16 23:11

【摘要】：本文针对会计确认、会计计量和会计报告等方面的诸多理论纷争和实务难题，结合会计信息化应用实践对借贷复式会计范式的冲击，指出会计发展的出路在于基于现代信息技术重构会计范式，并以现代信息技术为手段，，以变革会计记录为切入点，在继承复式记录科学性的基础上，通过汲取事项会计、REA会计模型的元数据组织思想，创建了一个以“组织整体”、“组织分体”、“组织成员”和“项目化任务”为会计主体、以“权责发生制”和“现金收付制”为确认基础、以“历史成本”和“现时价值”为计价基础、以“项目体+组织体”为基本控制单元的集会计核算与会计控制于一体的多维复式会计范式。为创建这一新型会计范式，论文首先建立了一个涵盖会计基本理论、会计基础理论和会计应用理论的会计理论框架，然后基于社会组织运作视角提出了会计记录、会计控制和会计报告三大职能，基于会计账户演进视角将会计对象归结为社会组织的财富及其变动，基于利益相关者的财富管理视角将会计看作是组织系统中的一个财富管理子系统；在此基础上，通过分析一维复式会计范式的局限性、会计信息化应用实践对传统会计范式的冲击，指出会计发展的路径选择应当是基于现代信息技术创建一种能融合不同会计程序和方法、可满足不同会计需求的多维复式会计范式。接下来，基于矩阵组织的会计核算与会计控制需要提出了多元会计主体理论；基于会计信息化应用实践和多维复式会计范式创建需要提出了财富管理需要、有限持续运作、任意会计分期、多重会计计量和实时会计控制五项会计假设；由会计职能演绎出了真实完整地记录会计事项、及时有效地实施会计控制和提供相关明晰的会计报告三个具体会计目标；并由会计目标引出真实性、完整性、全面性、系统性、适当性、有效性、相关性和明晰性八个用以评价会计记录、会计控制和会计报告质量的会计质量评价标准；然后由会计目标和会计质量评价标准导出了中立性、成本效益均衡、全面完整与适度明晰兼顾、权责发生制与现金收付制兼容、划分资产性与费用性支出、历史成本与现时价值并重、收入费用配比与损益满计兼顾和会计核算与会计控制同步实施八项会计原则。随后，通过对会计对象、会计账户、会计报表和会计要素之间逻辑关系的分析，基于系统科学理论构筑了一个由描述要素、运行要素、报告要素和记录要素组成的会计要素体系；通过对单一会计确认基础固有缺陷的分析，从企业现金流量表编制和公共部门会计改革的现实需要出发，创建了一个可兼顾权责发生制会计分类与现金收付制会计分类的二重确认会计；通过对单一会计计价基础和混合会计计价模式所存缺陷的分析，从满足使用者的不同计价偏好出发，创建了一个可兼顾历史成本与现时价值两种计价基础的二重计价会计；通过分析会计账户演进规律和一维复式会计记录的数学表达，基于关系型数据库技术提出了多维复式会计记录的数学表达；通过分析预算管理与会计控制之间的逻辑关系，从风险防范和全面预算管理角度描绘了实时控制会计的数据处理与控制逻辑；通过分析通用会计报表的列报冲突，基于多维复式会计记录对会计报表进行了重构。最后，从多元会计主体的结构化描述、REA会计模型扩展和多维复式会计模型创建、项目数据表和凭证数据表结构设计等方面，讨论了多维复式会计系统的开发；从简化公共部门账务系统设置、企业现金流量表编制、公共部门权责发生制会计改革、物价变动会计处理、外币会计报表折算、人力资源业绩计量和高等学校科研经费管理等方面探讨了多元主体会计、二重确认会计、二重计价会计和实时预算控制会计的应用思路。本文的局限性主要表现在未对人力资源及其权益的计量方法、现时价值取得方式等问题进行讨论，也未考虑网络会计、远程控制、合并报表以及XBRL通用分类等方面的特殊需要。
[Abstract]:In view of many theoretical and practical problems in accounting confirmation, accounting measurement and accounting report, the paper points out that the way out of accounting development is to reconstruct the accounting model based on the modern information technology. Taking the modern information technology as a means to change the accounting record as the entry point, on the basis of the scientific basis of the complex record, a "Organization as a whole", a "split of tissue", a "Members of the organization" and a "project task" are created as the accounting body by drawing the metadata organization idea of the matter accounting and REA accounting model. Based on the "accrual basis" and "cash basis", the "Project body + organization" and the "current value" are the valuation basis, and the "historical cost" is the multi-dimensional compound accounting model which is integrated with the accounting and accounting control of the basic control unit. In order to create this new accounting model, the paper first set up an accounting theory framework covering the basic theory of accounting, the basic theory of accounting and the theory of accounting application, and then put forward three major functions of accounting record, accounting control and accounting report based on the operation angle of the social organization. This paper, based on the view of the evolution of the accounting account, boils down the accounting object to the wealth and the change of the social organization, and regards the accounting as a wealth management subsystem in the organization system based on the wealth management perspective of the stakeholders; on the basis of this, the limitation of the one-dimensional complex accounting model is analyzed The paper points out that the choice of the path of accounting development should be based on the modern information technology to create a multi-dimensional compound accounting model that can integrate different accounting programs and methods, and can meet the different accounting needs. Next, a multi-element accounting subject theory is proposed based on the accounting and accounting control of the matrix organization; the need for wealth management is put forward based on the application practice of the accounting information and the creation of the multi-dimensional compound accounting model, and the limited and continuous operation is limited, and any meeting The accounting function shows the three specific accounting objectives of the accounting control and the related clear accounting reports in time and in time, and the authenticity is led out by the accounting target. The integrity, comprehensiveness, systematicness, appropriateness, validity, relevance and clarity of the eight accounting quality evaluation criteria used to evaluate the quality of accounting records, accounting controls and accounting reports; then the neutrality and cost effectiveness are derived from the accounting objectives and the accounting quality evaluation criteria Beneficial balance, comprehensive and complete and moderate clarity, accrual basis and cash basis system compatibility, divided asset and expense expenditure, historical cost and current value, income expense ratio and profit and loss full account, accounting and accounting control synchronous implementation eight meeting Based on the analysis of the logical relationship between the accounting object, the accounting account, the accounting statement and the accounting element, a meeting of the description element, the operating element, the reporting element and the recording element is constructed based on the system science theory. Based on the analysis of the inherent defects of a single accounting recognition base, a two-part accounting classification of the accrual basis accounting and the accounting classification of the cash basis is created based on the actual needs of the enterprise cash flow statement preparation and the public sector accounting reform. Reaffirm the accounting; through the analysis of the defect of the single accounting valuation basis and the mixed accounting valuation mode, the two kinds of valuation bases which can balance the historical cost and the present value are created from the satisfaction of the user's different pricing preferences By analyzing the evolution law of the accounting account and the mathematical expression of the one-dimensional compound accounting record, the mathematical expression of the multi-dimensional compound accounting record is put forward based on the relational database technology; and by analyzing the budget management and the accounting control, The logical relation of the real-time control accounting is drawn from the angle of risk prevention and comprehensive budget management, and the accounting statement is based on the multi-dimensional compound accounting records by analyzing the presentation conflict of the general accounting statements. Finally, the development of the multi-dimensional compound accounting system is discussed from the aspects of the structure description of the multi-element accounting body, the extension of the REA accounting model and the creation of the multi-dimensional compound accounting model, the project data table and the structural design of the voucher data table, and the like, and the development of the multi-dimensional compound accounting system is discussed from the aspects of simplifying the public part, The accounting system of the door, the preparation of the cash flow statement of the enterprise, the accounting reform of the accrual of the public sector, the accounting treatment of price changes, the conversion of foreign currency accounting statements, the measurement of human resources performance and the management of scientific research funds of higher education, etc. , double-confirmation accounting, double-pricing accounting and real-time budget control The limitation of this paper is mainly on the measurement method of human resource and its rights and interests, the current value acquisition mode and so on, and the network accounting, remote control, combined report and XBRL general point are not considered.
【学位授予单位】：中国海洋大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F233

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