本站原创摘 要 ：会计主体是在财务报告过程中所运用的一个基本方法.作者回顾了会计主体的相关参考文献,并对会计主体的意义进行了讨论.
关 键 词 ：会计主体 会计检测设 基本方法
Why would people want to make a definition about accounting entity (or other various bodies) The author thinks that it is based on centain practical needs. From the book , which earliest ge the systematic demonstration about the accounting entity, Payton (1922) had already pointed out that "almost all of the accountants are supposed to there are different business entities", thus, before it was "sublimated" to "hypothesis" by Payton, the term-accounting entity-had been widely used. We can speculate that the concept of accounting entity may generate probably from people's creative activities and the utilization of financial accounting.
In the view of essence, the accounting entity is a design of people's creativity for the aim of the utilization in financial accounting, it is a method to achieve the goals of financial accounting. In perspective of pragmati, the concept is determined by the final effect of actions. For the accounting entity which is deemed as a method, the aim of exploring the origin of this concept lies in the ensurance that it can play a certain role in order to assist us to achieve the result we wanted. Because of this, considering that "what accounting entity is" serves for "what should belong to the accounting entity". If we can make a reasonable definition for" what belongs to the accounting entity", it will provide better influence on realizing the goals of financial accounting. IASB and FASB both considered that the three main features which were summarized in the drafts-the conceptual framework of financial report : reporting entity-may not sufficient. It also reflected from a side that the definition of accounting entity was just a method which aimed to assist the realization of financial accounting target.
Concretely speaking, we may determine what belongs to an accounting entity according to the following steps : (1) make clear sense of the goal of financial accounting , (2) clear the role played by the accounting entity in the process of the realization in financial accounting targets , (3) to ensure the role of accounting subject should he, it is necessary to know what properties the accounting entity should gain (such as controlling), (4) design or search for some references (such as legal subject, division, group) based on these attributes , (5)pose these references into the category of accounting entity and specific accounting standards, in order to service for the realization of financial accounting targets .
After all, "accounting entity" is artificial, what features it should gain depends on the users' needs. Our thought may like this: to design the characteristics of accounting entity referred to the final effect of activities, instead of searching for the original "existence" of the accounting entity by personal knowledge, and deduce a series of concrete structure of financial accounting on the basis of original meaning. The perspective of pragmati above may also explain the reason why the second method we he discussed before which was about the definition of accounting entity is used much more widely. All in all,people are constantly searching for suitable definitions for accounting entity.
References List:
[1] Ahmed Ya Lixi. Baker oyster in 2004 (4th edition) [M]. Translated by QianFengsheng Shanghai University of Finance and Economics.
[2] China Accounting Standards Committee. 2005. Research Library of accounting standards: Basic assumptions of accounting and accounting objectives [M].Dalian: Dalian Press .
[3] PanYan. 2002. Some Research of the problems in the Inter financial report [D]: 1-184.
[4] SunZheng, WeiHuaning. 2000. Accounting assumptions of the information age and influence the impact [J].ECONOMICS,3:27-32.
[5] W A. Payton, A C. Littleton . 2004, Introduction to Corporate Accounting Standards [M]. Translated by:Translation Group Accounting Department, Xiamen University . Beijing: China Financial and Economic Publishing House .
[6] Sidney Didson. 1982.Handbook of Modern Accounting (First Volume)[M]. Translated by LouErhang. Beijing: China, translation of financial and economic publishing house.