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1986年6月,美国著名会计学家贝勒克伊(Belk-oui,伊利诺斯大学会计教授)发表了《会计未来趋势》一书。他在该书中尖锐地指出了传统会计的六大局限性:其一,它所反映的会计事项只局限于两个或两个以上经济实体之间的交换活动,而不反映企业与其所处环境之间的交换活动;其二,它只对物质资源和财务资源计价,而不对人力资源计价;其三,它只确认债务资本成本,而不确认股权资本成本;其四,它不能为信息使用者提供最相关的信息——现金流量;其五,它只反映过去和现在的会计事项,而无法反映企业将来的财务状况和经营成果;最后,它所确认的净收益太狭窄,无法公正地反映企业对社会的贡献。他断言,如何克服这些局限性将是未来会计的发展趋势。针对传统会计存在的上述局限性,他提出
In June 1986, Belk-oui, an accounting professor at the University of Illinois, published a book titled “Accounting Trends in the Future”. In this book, he pointedly pointed out six major limitations of traditional accounting: First, the accounting matters it reflects are limited to exchange activities between two or more economic entities and do not reflect the relationship between the enterprise and the place The exchange of activities between the environment; second, it is only on the physical resources and financial resources pricing, not human resources pricing; Third, it only recognizes the cost of debt capital, but does not confirm the cost of equity capital; Fourth, it can not for information Users provide the most relevant information - cash flow; Fifth, it only reflects the past and present accounting matters, and can not reflect the company’s future financial position and operating results; Finally, it confirms the net income is too narrow, not fair Reflect the contribution of business to society. He asserted that how to overcome these limitations will be the future trend of accounting. In view of the above limitations of traditional accounting, he proposed