財務、會計、審計的同源性及其概念框架的共建
本文關鍵詞：財務、會計、審計的同源性及其概念框架的共建，由筆耕文化傳播整理發(fā)布。
財務、會計、審計的同源性及其概念框架的共建
財務、會計、審計的同源性及其概念框架的共建
如何正確處理財務、會計、審計三者之間的關系，歷來是我國理論界討論的熱點。但綜觀我國現(xiàn)有的研究資料，均將財務、會計、審計作為獨立的學科進行研究，很少有人將三者作為一個整體進行研究，沒有意識到它們都是企業(yè)的有機組成部分，需要協(xié)同作用的發(fā)揮。因此現(xiàn)實需要我們對財務、會計、審計進行整合研究。本文的目的是建立一個共同的概念框架以指導財務、會計、審計的健康協(xié)調發(fā)展，實現(xiàn)利益相關者的價值增值。 近幾年價值管理理論的發(fā)展為我們共同研究財務、會計、審計提供了可能。財務、會計、審計在借鑒價值研究方面也取得了一定的成果。會計的對象是企業(yè)的價值增值運動，反映的是企業(yè)的價值信息，披露的是企業(yè)的價值。財務學進入了價值邏輯時代，財務理論與實務的具體形態(tài)是價值資源的開發(fā)、配置、利用、增長、轉變等價值創(chuàng)造過程。同樣在代理理論看來，審計是一種提高企業(yè)價值的監(jiān)督活動。因此可以說它們都是圍繞價值增值而進行的，這為我們建立一個共同的概念框架提供了理論基礎。 本文的研究策略是采用規(guī)范策略，在充分借鑒前人研究成果的基礎上，經過邏輯推理，逐步論證，直至最終形成概念框架。本文首先研究了財務、會計、審計三者之間關系的研究近況以及財務、會計、審計各自概念框架的研究近況，指出它們存在的不足，提出了建立共同概念框架的必要性。從財務、會計、審計產生的理由看，它們都是人們在不同的經濟環(huán)境下出于加強經濟管理制約的需要而產生的。而從運行的目標上看，它們都是實現(xiàn)價值增值的一種手段，因此它們是同源的，從而為建立共同概念框架提供了可能性。相關學科、相關理論的發(fā)展為概念框架的共建提供了理論基礎。系統(tǒng)論、協(xié)同論的提出，要求我們進行財務、會計、審計協(xié)同效應的研究，企業(yè)管理的整合管理趨勢要求我們對財務、會計、審計進行整合研究。企業(yè)的目的是實現(xiàn)價值增值，而財務、會計、審計是價值管理的三大支柱，理應發(fā)揮它們的協(xié)同效應。以上相關研究為建立共同的概念框架提供了理論基礎和現(xiàn)實基礎。 以價值增值動因為邏輯起點建立概念框架，具有統(tǒng)領其它要素的作用，其為概念框架要素層次結構的第一層次。本質、目標、基本假設為層次結構的第二層次，它說明了概念框架的基本特點。原則、對象要素是層次結構的第三層次，是本質、目標、假設的具體化。程序與策略為層次結構的第四層次，，屬于應用指導范疇。社會環(huán)境對概念框架各要素都產生影響，它們隨環(huán)境的變化而變化。本文的最后部分說明了建立共同概念框架的理論意 義和現(xiàn)實意 義。更多還原
【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.更多還原
【關鍵詞】 財務、會計、審計； 共建； 概念框架；【Key words】 Finance； Accounting； Auditing； Common Construction； Conceptual Framework；
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本文關鍵詞：財務、會計、審計的同源性及其概念框架的共建，由筆耕文化傳播整理發(fā)布。
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