英國(guó)dissertation網(wǎng) 國(guó)際會(huì)計(jì)dissertation——英國(guó)會(huì)計(jì)模式
International accounting--British accounting mode
The English accounting model
British called the United Kingdom of Great Britain and Northern Ireland, is the world of capitalist development of one of the country early. 17 to 19 century by the British industrial revolution of the modern industrial economy caused by British take off, and promote the rapid development of Britain's accounting, produced with "true and fair" accounting principles, as a representative of the British accounting mode. It's traditional and experience of accounting not only commonwealth country, and of the neighboring countries and regions (such as Western Europe) also have an impact. Understand the English accounting model of the background, environment and its characteristics, the accounting professional organizations and impact, can the greater understanding and discusses the history and status of Britain's accounting.
A, the English accounting environment
(a) the political environment factors
The British government is typical bourgeois parliamentary-based constitutional monarchy state, implement system of the separation of the political system, the legislature for parliament.
The British government implement cabinet system. Appointed by the queen in parliamentary elections won a majority party leader will be prime minister and form, responsible to parliament. Britain's highest judicial organs for senate, it is civil and criminal case's final appeal authority.
Britain's political environment there is a constant pursuit of national the principles of liberty; A kind of pursuit of the national modernization "nation" history of the system of the motive power; A constant criticism current politics, complied with the historical trend of the reform ideas. England prepare for industrial revolution of the past history track is: overcome autocratic rights, forms the national state, to the industrial revolution. This determines the 17 to 19 century British modern industrial economic development, thus promote the English accounting theory and practice development, and with the colonial expansion of the world have great influence on the accounting.
(2) legal environment factors
British legal system for common law, or common law, is the judge's case "give priority to legal system, has the" traditional "and" heritage ". British law pays great attention to the social economic life appear specific problem law, the law of predecessors' disposal is increasingly concerned about. Legal constraints on economic life are general and flexible, economic activities to more relaxed in the conditions. Britain's legal only in the auditing, investment business and bankruptcy liquidation, three aspects of accounting practice some principle definition, they mainly in three law, the company law, the finance "and" bankruptcy law ", including accounting is the greatest impact "company law". Britain also influence of European directives, corporate governance and accounting British concept of thought into the European Union in national laws and regulations, which affect other European accounting.#p#分頁(yè)標(biāo)題#e#
(3) culture environment factors
British history experience monarch centralized, nobles decentralized to democracy transition, no a process is completely before knocking down a dynasty founding again. British history is along the inheritance and development train of thought which kept the old system of the body and the new civilization development. The British model is a sure way of social development. Constantly find and solve problems process, the social ahead.
This leads to the cultural background in accounting, the British will not meet any kind of accounting theory, accounting practice, accounting rules, for any new theory or practice of critical attitude, continuously put forward new ideas, new ideas, and create new methods.
(4) economic environment factors
1. The social and economic structure. British social economic structure is limited liability company as the main form and private enterprise as the major developed economy system, used to be the birthplace of the modern industry, now industry in the national economy still plays a major position. British industry developed, aviation, electronics, chemical industry, electric industry in the world is still is in the lead. British agriculture to animal husbandry is given priority to, high mechanization degree. Britain has advanced science and technology research base and to the capital market based developed the financial system, the banking industry is developed, the financial product is rich, lead to deal with complex accounting, investors, creditors accounting information is the main purchaser.
2. Economic system and its function of macroeconomic regulation under way.
(1) the degree of government intervention in the economy, affects the accounting information to provide direction. Labour prime minister Tony Blair after stage began to introduce the third road, that is, "laissez-faire" and not "state interventionism" dominate everything. Blair's Labour leadership in 1995 officially give up the socialist goal. Many times he expressed in the socialist "social a socialist," explains to the cooperation relations between people. Think in a "social a socialism" in the society, everybody can "involved", all can be to shareholders. Labour policy actual embodies the British social economic structure changes. British social economic structure gradually became a head class two small middle class, the big society, traditional industrial proletariat is deformation, physical labor and mental work gradually fuzzy boundaries, the proportion of the middle class and function gradually expanded.
The British social economic structure development trend will lead to Britain for government departments to accounting, investors, creditors, accounting and social economic decision-making service welfare accounting development direction.
(2) fiscal policy direction (including investment system, credit system, financial policy, etc) and monetary policy on the accounting information main user service object or influence. British central government adopted a series of policy adjust economy, such as fiscal and monetary and financial policies, income distribution policy, foreign trade and exchange rate system, and so on. These policies are all more or less influence on accounting, including fiscal policy and financial policy worst affected.#p#分頁(yè)標(biāo)題#e#
After the 1980 s, most countries adopt interest rates as the adjustment of the monetary policy tool. Monetary policy change, make the people to pay attention to price changes caused by the valuation, capital preservation and assets accounting problems.
(3) economic stability degree and the price system of accounting measurement basis influence. The 1960 s, the British economy in strange phenomena, stagnation and soaring prices coexist, this is a very long-term implementation of Keynesian brought about by the "stagflation phenomenon", intellectuals "English disease". The 1970 s development to climax, British economic growth rate in below 2%, or even negative; And inflation index 1974 ~ 1978 from 201 up to 365 (1963 to 100), 1978 to 1.6 million unemployment, become the problem of the British government, Britain was in serious social and economic crisis, Britain in the 1980 s on the real cost accounting standards, so as to adjust the inflation accounting data can't reflect the reality of the economic problem.
(4) tax system of accounting treatment effect. Britain's tax system changed several times, supplements and development, established to direct tax now as the main body, the indirect taxation, supplemented by multiple tax. The UK's tax credit system completely by the central and local income tax income divided belongs, and strict tax-sharing system, do not set shares duty. Income tax by tax authorities respectively corresponding responsible for collecting, specific divided into four types: direct taxation and indirect taxation, national insurance fund and other taxes, and local taxes.
Second, the basic characteristics of Britain's accounting
(a) "true and fair view of the requirements" supreme.
"True and fair" viewpoint, the "company law" of the proposed to the company financial accounting and reporting requirements guiding ideology. Allen in the world scope of accounting pattern classification, put it under British the basic characteristics of accounting pattern. "True and fair" reflect the general requirements of is, the financial report must comply with the company law and the provisions of the generally accepted accounting practices, the company if you did, is considered "true and fair" reflect the company's financial position and operating results; If in some cases, according to the company law, and generally accepted accounting practices of preparing financial statements can't give requirements "true and fair" reflects the company, can not according to the company law, and generally accepted accounting practices of the requirement to do, but must in the statements of explain the reasons and the impact. At present, the concept has been formally accepted the countries of the European Union, but also to the many other countries of the world has had a significant impact.
In Britain accounting practices, the financial report to the company's financial position and operating results give "true and fair" reflect, is considered to be an overriding the highest requirements. This requirement is in 1948 the British "company law" in final and pointed out for the first time. Before this, "company law" in had "full and fair" reflects, "true and correct" reflect the and so on the different formulation. From the 1940 s on, "true and fair" reflects the concept has been used today, and through the ec instruction influence to Europe other countries.#p#分頁(yè)標(biāo)題#e#
(2) pay attention to legal environment restriction.
國(guó)際會(huì)計(jì)dissertationEarly English also like most European countries, mainly through the legal norms of behavior to restrict the enterprise accounting. In the UK in 1948 of the company law, have put forward the financial statements must comply with the "true and fair view of the requirements of"; And then the revised company law is gradually set financial statements of form and content; In 1980, 1981 and 1985 years of the company law, in addition to the form and content of financial statements for a more detailed regulations, but also established the company assets appraisal rules; 1989 years of the company law, more the requirement indicated in the financial statements are following the "applicable accounting standards". It may be because the British perfecting legislation system, and in turn to a certain extent and influence the development of English accounting standards. Since the 1970 s, although the UK began to imitate the United States, through the folk group for accounting standards, but in Britain for accounting standards there is an important content, is requests the accounting standards and laws consistent, it will become the English accounting standards and the United States is one of the significant differences between accounting standards. Britain's accounting standards preface "said of accounting standards and legal structure of relations, have such a statement:"...... to decide what is the best treatment method, the financial accounting standards board must also consider the environment application rules. The report must abide by the laws of the subject is an important part of this kind of environment. Therefore, financial reporting standards must be in order to ensure that the accounting standards and laws consistent as the goal, in the United Kingdom and the republic of Ireland and the present legislation under the framework of eu instructions to make." In addition, in most of Britain's specific accounting standards are set up in the next section, a separate discussion and the accounting standards related legal requirements. Visible, although the UK and like the United States also established accounting standards, however, the relevant laws (especially "company law") to the English accounting standards have considerable influence. Accounting standard setting bodies also attached great importance to the legal requirements to the restriction of accounting standards.
(3) effort and international accounting standards requirements for coordination.
On this point, in Britain's accounting standards preface "also have made the following instructions:" in making financial reporting standards, already properly considered of international development. The financial accounting standards board support international accounting standards board (IASC) the coordination of international financial reporting goals. As the support of practical actions, each and every one of the financial reporting standards have been set up in a bar, in dealing with the same issues that it with international accounting standards (IAS) relationship. In most cases, abide by the financial reporting standards can automatically ensure compliance with the international accounting standards. When financial reporting standards and international accounting standards requirement arises when difference, the report of the committee shall be subject in the accounting standards within the scope of application abide by accounting rules." In recent years, in the development of accounting standards ASB, also gradually strengthened with the international accounting standards board and other accounting standard setting bodies cooperation and contact. For example, FRSl2 "preparation, or liabilities and contingent assets" and is a project IASC cooperation. In addition, FRSll "fixed assets and goodwill the impairment of" and FRSl4 "earnings per share" is in a great extent by the international accounting standards no. 36 "asset impairment" and no. 33 "earnings per share" influence.#p#分頁(yè)標(biāo)題#e#
(4) about accounting statements.
The company law and standard accounting practices that were required to prepare the balance sheet, income statement and the consolidated financial statement. But standard accounting practice also requires except the small companies, want to prepare statement of changes in financial position, to reflect the changes of working capital increase or decrease, and the cash and short-term investments change increase or decrease as the result of working capital part of the bottom of the table reflect alone.
Three, Britain's accounting professional organization
And not yet formed the national unified organization, what are the accounting profession, Britain's accounting professional groups are contact and independent. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure.
Four, the English accounting model influence
British piece of accounting pattern by "the eu" gradually influence. As Britain has become the European Community (now the European Union) one of the member states, therefore, Europe a lot of accounting practices and regulations has gradually infiltrated the British financial report in. At present, the English accounting standards not only need to consider with international accounting standards coordination problem, and also want to consider the "European Union directive" and other accounting requirements of the European Union. A notable example is, "European" no. 4 and no. 7 instructions to large corporations, medium-sized company and small the company put forward different accounting disclosure requirements, and allow small company of companies registry in to declare to the shareholders and simplified statements provide legal statements, can obtain more extensive exemption. By the influence of the above provisions, the English accounting standards committee in the late 1990 s formulated and issued a "small reporting entity financial reporting standards".
英國(guó)會(huì)計(jì)模式
英國(guó)全稱為大不列顛及北愛(ài)爾蘭聯(lián)合王國(guó),是世界上資本主義發(fā)展較早的國(guó)家之一。17~19世紀(jì)由英國(guó)工業(yè)革命引起的英國(guó)現(xiàn)代工業(yè)經(jīng)濟(jì)起飛,推動(dòng)英國(guó)會(huì)計(jì)迅速發(fā)展,產(chǎn)生了以“真實(shí)與公允”會(huì)計(jì)原則為代表的英國(guó)會(huì)計(jì)模式。它的會(huì)計(jì)傳統(tǒng)和經(jīng)驗(yàn)不僅對(duì)英聯(lián)邦國(guó)家,而且對(duì)周邊國(guó)家和地區(qū)(如西歐)也產(chǎn)生影響。了解英國(guó)會(huì)計(jì)模式的背景,環(huán)境以及其特征,會(huì)計(jì)職業(yè)組織和影響,能夠更深入理解和探討英國(guó)會(huì)計(jì)的歷史和現(xiàn)狀。#p#分頁(yè)標(biāo)題#e#
一、英國(guó)會(huì)計(jì)環(huán)境
(一)政治環(huán)境因素
英國(guó)的政體是典型的資產(chǎn)階級(jí)議會(huì)制的君主立憲政體國(guó)家,實(shí)行三權(quán)分立的政治體制,立法部門為議會(huì)。
英國(guó)政府實(shí)行內(nèi)閣制。由女王任命在議會(huì)選舉中獲多數(shù)席位的政黨領(lǐng)袖出任首相并組閣,向議會(huì)負(fù)責(zé)。英國(guó)最高司法機(jī)關(guān)為上院,它是民事、刑事案件的最終上訴機(jī)關(guān)。
英國(guó)的政治環(huán)境存在一種不斷追求國(guó)民自由的原則;一種追求民族現(xiàn)代化的“民族國(guó)家”體制的歷史原動(dòng)力;一種不斷批評(píng)時(shí)政,順應(yīng)歷史發(fā)展潮流的改革思路。英國(guó)為準(zhǔn)備工業(yè)革命走過(guò)的歷史軌跡是:克服專制權(quán)利,形成民族國(guó)家,走向工業(yè)革命。這決定了17~19世紀(jì)英國(guó)現(xiàn)代工業(yè)經(jīng)濟(jì)的發(fā)展,從而帶動(dòng)英國(guó)會(huì)計(jì)理論和實(shí)務(wù)發(fā)展,并隨著殖民擴(kuò)張對(duì)世界各國(guó)會(huì)計(jì)產(chǎn)生重大影響。
(二)法律環(huán)境因素
英國(guó)法系為普通法系,或英美法系,是以法官的“判例”為主的法律體系,具有“傳統(tǒng)性”和“繼承性”。英國(guó)法系注重對(duì)社會(huì)經(jīng)濟(jì)生活中出現(xiàn)的具體問(wèn)題的法律規(guī)定,對(duì)前人的法律處置尤為關(guān)注。法律對(duì)經(jīng)濟(jì)生活的約束比較籠統(tǒng)、靈活,經(jīng)濟(jì)活動(dòng)得以在比較寬松的條件下進(jìn)行。英國(guó)的法律只在公司審計(jì)、投資業(yè)務(wù)和破產(chǎn)清算三個(gè)方面對(duì)會(huì)計(jì)執(zhí)業(yè)有一些原則性的界定,它們主要體現(xiàn)在三個(gè)法律中,即《公司法》、《金融法》和《破產(chǎn)法》,其中對(duì)會(huì)計(jì)影響最大的是《公司法》。英國(guó)也對(duì)歐洲指令施加影響,將英國(guó)公司治理理念和會(huì)計(jì)的思想融入歐洲聯(lián)盟國(guó)家法規(guī)之中,從而影響歐洲其他國(guó)家的會(huì)計(jì)。
(三)文化環(huán)境因素
英國(guó)歷史上經(jīng)歷了君主集權(quán)制、貴族分權(quán)制到民主制的過(guò)渡,沒(méi)有哪一個(gè)過(guò)程是完全推倒前一個(gè)朝代重新建國(guó)。英國(guó)歷史是沿著繼承發(fā)展的思路進(jìn)行,即保存了舊體制的軀殼,又發(fā)展了新的文明。英國(guó)模式是一種穩(wěn)妥的社會(huì)發(fā)展道路。在不斷發(fā)現(xiàn)問(wèn)題、解決問(wèn)題的過(guò)程中,將社會(huì)推向前進(jìn)。
這種文化背景導(dǎo)致在會(huì)計(jì)方面,英國(guó)人不會(huì)滿足任何一種會(huì)計(jì)理論、會(huì)計(jì)實(shí)踐、會(huì)計(jì)規(guī)則,對(duì)任何新的理論或?qū)嵺`都持批評(píng)的態(tài)度,不斷提出新思路、新理念,創(chuàng)建新方法。
(四)經(jīng)濟(jì)環(huán)境因素
1.社會(huì)經(jīng)濟(jì)結(jié)構(gòu)。英國(guó)社會(huì)經(jīng)濟(jì)結(jié)構(gòu)是以有限責(zé)任公司為主要形式、以私人企業(yè)為主導(dǎo)的發(fā)達(dá)的經(jīng)濟(jì)體系,曾經(jīng)是現(xiàn)代工業(yè)的發(fā)源地,現(xiàn)在工業(yè)仍然在國(guó)民經(jīng)濟(jì)中占有主要地位。英國(guó)工業(yè)發(fā)達(dá),航空、電子、化工、電氣等工業(yè)在世界仍處于領(lǐng)先地位。英國(guó)農(nóng)業(yè)以畜牧業(yè)為主,機(jī)械化程度很高。英國(guó)有先進(jìn)科學(xué)技術(shù)的研究基地和以資本市場(chǎng)為基礎(chǔ)的發(fā)達(dá)的金融體系,銀行業(yè)比較發(fā)達(dá),金融產(chǎn)品豐富,導(dǎo)致會(huì)計(jì)處理復(fù)雜,投資者、債權(quán)人是會(huì)計(jì)信息的主要需求者。#p#分頁(yè)標(biāo)題#e#
2.經(jīng)濟(jì)體制及其作用下的調(diào)節(jié)宏觀經(jīng)濟(jì)的方式。
(1)政府干預(yù)經(jīng)濟(jì)的程度,影響會(huì)計(jì)信息提供的方向。工黨首相布萊爾上臺(tái)以后開(kāi)始推行第三條路,即非“自由放任”又非“國(guó)家干預(yù)主義”主宰一切。布萊爾領(lǐng)導(dǎo)的工黨1995年宣布正式放棄社會(huì)主義目標(biāo)。他多次把社會(huì)主義表述為“社會(huì)一主義”,解釋為人與人之間的協(xié)作關(guān)系。認(rèn)為在一個(gè)“社會(huì)一主義”的社會(huì)中,人人都能“參與”,個(gè)個(gè)都可以是股東。工黨的政策實(shí)際體現(xiàn)著英國(guó)社會(huì)經(jīng)濟(jì)結(jié)構(gòu)的變化。英國(guó)社會(huì)經(jīng)濟(jì)結(jié)構(gòu)逐漸變成一個(gè)兩頭階層小、中間階層大的社會(huì),傳統(tǒng)工業(yè)無(wú)產(chǎn)階級(jí)正在變形,體力勞動(dòng)與腦力勞動(dòng)界限逐漸模糊,中等階級(jí)的比例和作用逐漸擴(kuò)大。
上述英國(guó)社會(huì)經(jīng)濟(jì)結(jié)構(gòu)的發(fā)展趨勢(shì)將會(huì)導(dǎo)致英國(guó)會(huì)計(jì)向著為政府部門、投資者、債權(quán)人等決策服務(wù)會(huì)計(jì)和社會(huì)經(jīng)濟(jì)福利會(huì)計(jì)方向發(fā)展。
(2)財(cái)政政策導(dǎo)向(包括投資體制、信貸制度、金融政策等)和貨幣政策對(duì)會(huì)計(jì)信息服務(wù)對(duì)象或主要使用者的影響。英國(guó)中央政府采取了一系列政策調(diào)節(jié)經(jīng)濟(jì),比如財(cái)政政策、貨幣和金融政策、收入分配政策、外貿(mào)和匯率制度等。這些政策都或多或少地對(duì)會(huì)計(jì)產(chǎn)生著影響,其中財(cái)政政策和金融政策的影響最大。
20世紀(jì)80年代后,大多數(shù)國(guó)家采用利率作為貨幣政策的調(diào)節(jié)工具。貨幣政策的變化,使人們關(guān)注物價(jià)變動(dòng)引起的資產(chǎn)計(jì)價(jià)、資本保全等會(huì)計(jì)問(wèn)題。
(3)經(jīng)濟(jì)穩(wěn)定程度和價(jià)格體制對(duì)會(huì)計(jì)計(jì)量基礎(chǔ)的影響。20世紀(jì)60年代,英國(guó)經(jīng)濟(jì)出現(xiàn)奇怪的現(xiàn)象,發(fā)展停滯與物價(jià)飛漲并存,這是長(zhǎng)期推行凱恩斯主義所帶來(lái)的“滯脹現(xiàn)象”,通稱“英國(guó)病”。20世紀(jì)70年代發(fā)展到高潮,英國(guó)年經(jīng)濟(jì)增長(zhǎng)率在2%以下,甚至負(fù)數(shù);而通貨膨脹指數(shù)1974~1978年從201上漲到365(以1963年為100),1978年失業(yè)人數(shù)達(dá)到160萬(wàn),成為英國(guó)政府的難題,使英國(guó)陷入嚴(yán)重社會(huì)經(jīng)濟(jì)危機(jī),導(dǎo)致英國(guó)20世紀(jì)80年代出臺(tái)《現(xiàn)實(shí)成本會(huì)計(jì)》準(zhǔn)則,借以調(diào)整通貨膨脹帶來(lái)的會(huì)計(jì)數(shù)據(jù)不能反映現(xiàn)實(shí)經(jīng)濟(jì)的問(wèn)題。
(4)稅收體制對(duì)會(huì)計(jì)處理的影響。英國(guó)的稅制經(jīng)過(guò)多次修改、補(bǔ)充和發(fā)展,確立了現(xiàn)在以直接稅為主體、間接稅為輔的復(fù)合稅制。英國(guó)的稅制體系完全按中央收入和地方收入劃分稅種歸屬,實(shí)行嚴(yán)格的分稅制,不設(shè)共享稅。稅收收人分別由相應(yīng)的稅務(wù)機(jī)關(guān)負(fù)責(zé)征收,具體分為4類:直接稅、間接稅、國(guó)民保險(xiǎn)基金及其他稅費(fèi)和地方稅。
二、英國(guó)會(huì)計(jì)的基本特征
(一)“真實(shí)和公允的要求”至高無(wú)上。
“真實(shí)和公允”觀點(diǎn),是英國(guó)《公司法》提出的對(duì)公司財(cái)務(wù)會(huì)計(jì)和報(bào)告要求的指導(dǎo)思想。阿倫在其對(duì)世界范圍內(nèi)會(huì)計(jì)模式的分類中,把它列為英國(guó)會(huì)計(jì)模式的基本特征。“真實(shí)與公允”反映的一般要求是,公司財(cái)務(wù)報(bào)告必須符合《公司法》和公認(rèn)會(huì)計(jì)慣例的規(guī)定,公司如果這樣做了,就被認(rèn)為是“真實(shí)與公允”地反映了公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果;如果在某些情況下,按照《公司法》和公認(rèn)會(huì)計(jì)慣例的要求編報(bào)財(cái)務(wù)報(bào)表不能給予“真實(shí)與公允”的反映的公司,可以不按《公司法》和公認(rèn)會(huì)計(jì)慣例的要求去做,但必須在報(bào)表附注中解釋原因和產(chǎn)生的影響。目前這一概念已被歐盟國(guó)家正式接受,而且也對(duì)世界上許多其他國(guó)家產(chǎn)生了重要的影響。#p#分頁(yè)標(biāo)題#e#
在英國(guó)會(huì)計(jì)實(shí)務(wù)中,財(cái)務(wù)報(bào)告應(yīng)對(duì)公司財(cái)務(wù)狀況和經(jīng)營(yíng)成果給予“真實(shí)與公允”的反映,被認(rèn)為是壓倒一切的最高要求。這一要求是在1948年英國(guó)《公司法》中最終確定和首次提出的。在此之前,《公司法》中曾有“全面與公允”反映、“真實(shí)與正確”反映等不同的提法。從20世紀(jì)40年代末起,“真實(shí)與公允”反映的概念一直沿用至今,并且通過(guò)歐共體指令影響到歐洲大陸其他國(guó)家。
(二)重視法律環(huán)境的制約。
早期英國(guó)也像大多數(shù)歐洲國(guó)家一樣,主要通過(guò)法律規(guī)范來(lái)約束企業(yè)的會(huì)計(jì)行為。在英國(guó)1948年的《公司法》中,已經(jīng)提出了財(cái)務(wù)報(bào)表必須符合“真實(shí)和公允的觀點(diǎn)”的要求;而隨后修訂的《公司法》則逐漸規(guī)定了財(cái)務(wù)報(bào)表的形式和內(nèi)容;1980年、1981年和1985年的《公司法》除了對(duì)財(cái)務(wù)報(bào)表的形式和內(nèi)容作了更為詳細(xì)的規(guī)定以外,還制定了公司資產(chǎn)的估價(jià)規(guī)則;1989年的《公司法》更要求在財(cái)務(wù)報(bào)告中說(shuō)明是否遵守了“適用的會(huì)計(jì)準(zhǔn)則”??赡苷且?yàn)橛?guó)的立法制度比較健全,反過(guò)來(lái)在一定程度上又影響了英國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展。從20世紀(jì)70年代開(kāi)始,英國(guó)雖然開(kāi)始仿效美國(guó),通過(guò)民間團(tuán)體制定會(huì)計(jì)準(zhǔn)則,但是在英國(guó)所制定的會(huì)計(jì)準(zhǔn)則中有一項(xiàng)重要的內(nèi)容,就是要求會(huì)計(jì)準(zhǔn)則與法律保持一致,這一點(diǎn)也就成為英國(guó)會(huì)計(jì)準(zhǔn)則與美國(guó)會(huì)計(jì)準(zhǔn)則的顯著差別之一。英國(guó)《會(huì)計(jì)準(zhǔn)則前言》在談到會(huì)計(jì)準(zhǔn)則與法律結(jié)構(gòu)的關(guān)系時(shí),有這樣一段陳述:“……在決定什么是最恰當(dāng)?shù)奶幚矸椒〞r(shí),會(huì)計(jì)準(zhǔn)則委員會(huì)還必須考慮應(yīng)用準(zhǔn)則的環(huán)境。報(bào)告主體必須遵守的法律則是這種環(huán)境的重要組成部分。因此,財(cái)務(wù)報(bào)告準(zhǔn)則必須以保證會(huì)計(jì)準(zhǔn)則與法律一致為目標(biāo),在聯(lián)合王國(guó)和愛(ài)爾蘭共和國(guó)現(xiàn)行立法以及歐盟指令的框架下加以制定。”此外,在英國(guó)大部分的具體會(huì)計(jì)準(zhǔn)則中都專門設(shè)立了一節(jié),單獨(dú)討論與這些會(huì)計(jì)準(zhǔn)則相關(guān)的法律要求問(wèn)題。可見(jiàn),英國(guó)雖然與美國(guó)一樣也制定了會(huì)計(jì)準(zhǔn)則,但是,英國(guó)有關(guān)法律(尤其是《公司法》)對(duì)英國(guó)會(huì)計(jì)準(zhǔn)則具有相當(dāng)大的影響。會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)亦十分重視法律要求對(duì)會(huì)計(jì)準(zhǔn)則的制約問(wèn)題。
(三)努力與國(guó)際會(huì)計(jì)準(zhǔn)則的要求進(jìn)行協(xié)調(diào)。
關(guān)于這一點(diǎn),在英國(guó)《會(huì)計(jì)準(zhǔn)則前言》中也作了如下說(shuō)明:“在制定財(cái)務(wù)報(bào)告準(zhǔn)則時(shí),已適當(dāng)?shù)乜紤]了國(guó)際方面的發(fā)展。會(huì)計(jì)準(zhǔn)則委員會(huì)支持國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASC)協(xié)調(diào)國(guó)際財(cái)務(wù)報(bào)告的目標(biāo)。作為這種支持的實(shí)際行動(dòng),在每一項(xiàng)財(cái)務(wù)報(bào)告準(zhǔn)則中均設(shè)立了一個(gè)小節(jié),說(shuō)明在處理相同課題時(shí)它與國(guó)際會(huì)計(jì)準(zhǔn)則(IAS)的關(guān)系。在大多數(shù)情況下,遵守財(cái)務(wù)報(bào)告準(zhǔn)則就能自動(dòng)地保證遵守相關(guān)的國(guó)際會(huì)計(jì)準(zhǔn)則。當(dāng)財(cái)務(wù)報(bào)告準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的要求出現(xiàn)差異時(shí),報(bào)告主體應(yīng)在本委員會(huì)的會(huì)計(jì)準(zhǔn)則的應(yīng)用范圍內(nèi)遵守會(huì)計(jì)準(zhǔn)則。”近年來(lái),ASB在制定會(huì)計(jì)準(zhǔn)則時(shí),還逐漸加強(qiáng)了與國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)等其他會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)的合作與聯(lián)系。例如,F(xiàn)RSl2"準(zhǔn)備、或有負(fù)債和或有資產(chǎn)”就是與IASC合作的一個(gè)項(xiàng)目。另外,F(xiàn)RSll“固定資產(chǎn)與商譽(yù)的減值”和FRSl4"每股收益”則在很大程度上受到國(guó)際會(huì)計(jì)準(zhǔn)則第36號(hào)“資產(chǎn)減值”和第33號(hào)“每股收益”的影響。#p#分頁(yè)標(biāo)題#e#
(四)關(guān)于會(huì)計(jì)報(bào)表。
公司法和標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)說(shuō)明都要求編制資產(chǎn)負(fù)債表、損益表和合并報(bào)表。但標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)還要求除小型公司外,都要編制財(cái)務(wù)狀況變動(dòng)表,以反映營(yíng)運(yùn)資本的增減變動(dòng),并對(duì)現(xiàn)金及短期投資增減變動(dòng)的結(jié)果作為營(yíng)運(yùn)資本的組成部分在表的底部單獨(dú)反映。
三、英國(guó)的會(huì)計(jì)職業(yè)組織
并沒(méi)有組成全國(guó)統(tǒng)一的組織,有哪些會(huì)計(jì)職業(yè)團(tuán)體,英國(guó)的會(huì)計(jì)職業(yè)團(tuán)體相互聯(lián)系而各自獨(dú)立。注冊(cè)會(huì)計(jì)師協(xié)會(huì)也即注冊(cè)會(huì)計(jì)師特許協(xié)會(huì)還有管理會(huì)計(jì)師特許協(xié)會(huì),關(guān)于特許以及御準(zhǔn)的含義。英國(guó)會(huì)計(jì)職業(yè)界相當(dāng)龐大,與會(huì)計(jì)緊密相連的是審計(jì),而審計(jì)準(zhǔn)則的則由會(huì)計(jì)職業(yè)團(tuán)體協(xié)商委員會(huì)制定,回顧美國(guó)的審計(jì)標(biāo)準(zhǔn)的制定,美國(guó)開(kāi)始由注冊(cè)會(huì)計(jì)師協(xié)會(huì)制定,其后也有專門的機(jī)構(gòu)制定,英國(guó)的審計(jì)標(biāo)準(zhǔn)還有審計(jì)指南由英國(guó)會(huì)計(jì)職業(yè)團(tuán)體協(xié)商委員會(huì),還有其他的協(xié)會(huì)制定和發(fā)行,介紹該協(xié)會(huì)的組成結(jié)構(gòu)。
四、英國(guó)會(huì)計(jì)模式影響
國(guó)際會(huì)計(jì)dissertation英國(guó)片會(huì)計(jì)模式漸受“歐盟”的影響。由于英國(guó)已成為歐共體(現(xiàn)為歐盟)的成員國(guó)之一,因此,歐洲大量的會(huì)計(jì)實(shí)務(wù)與規(guī)定已逐漸滲入了英國(guó)的財(cái)務(wù)報(bào)告之中。目前,英國(guó)會(huì)計(jì)準(zhǔn)則不僅需要考慮與國(guó)際會(huì)計(jì)準(zhǔn)則協(xié)調(diào)的問(wèn)題,而且還要考慮“歐共體指令”和歐盟的其他會(huì)計(jì)要求。一個(gè)顯著的例子是,“歐共體”第4號(hào)和第7號(hào)指令對(duì)大型公司、中型公司和小型公司提出了不同的會(huì)計(jì)披露要求,并且允許小型公司在編制向公司注冊(cè)處申報(bào)的簡(jiǎn)化報(bào)表以及向股東提供法定報(bào)表時(shí),可以獲得更廣泛的豁免。受以上規(guī)定的影響,英國(guó)會(huì)計(jì)準(zhǔn)則委員會(huì)在20世紀(jì)90年代后期制定并發(fā)布了“小型報(bào)告主體財(cái)務(wù)報(bào)告準(zhǔn)則”。
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