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2 ,,,,,,,,,,, (,,,, (,, (actual firms or entities, :,,,,, (clusters of entities,,,,,,,,,,,,,,, Steven M. H. Wallman, (virtual firms (Wallman, 1996,,,,,,,,,,,, (,,, (Moonitz, 1961,,,,,,,,,, (, (,, 6,,,,
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6 ,,,,,,,,, (, :?,,,,, IASC 20 60,,,,,, :, : (1 (2 ( (3 ( (4 ( (5 ( (6 ( (7 (,,,,,, (,,, , (,,, , 1 AICPA ARS No the Basic Postulates of Accounting FASB11984, SFAC No. 5, par , SFAC No. 7 Maurice Moonitz11961 The Basic Postulates of Accounting Paton &Littleton119401An Introduction to Corporate Accounting Standards1chapter Steven M. H. Wallman119961The Future of Accounting and Financial Reporting Part : The Colorized Approach Accounting Horizons W. A. Paton11922 Accounting Theory, Paton &Littleton 1940 An Introduction to Corporate Accounting Standards,
7 English Abstracts of Main Papers The Ne w Thoughts of Basic Postulates of Financial Accounting Ge Jiashu Today, new technologies, new inventions and new imperatives are dramatically reshaping our world. Significant steps are already being taken to response to these changes and developments by accounting standards setting sectors in improving accounting and reporting. Hence, as the fundamentals of accounting, the basic accounting postulates (the postulates or the fundamental concepts (the concepts cannot be allowed to stop its progress. Instead of conventional four postu2 lates, this article suggested that the postulates may be described as the following seven concepts ( some are renewed and all are reinterpreted : national macro - economy control, Accounting entity (actual entity and virtual entity, continu2 ity of activity (continuity and non - continuity whole company operating and individual segment non - operating, time period (periodical report and real disclosure, accrual basis and cash flow basis, monetary and other measurement unit (financial and non - financial data and fair value and cost. Finally, it should be recognized that financial statements are provisional in character, because of the allowed estimations and judgments. The users intending to apply financial in2 formation in making economic decisions must pay their attention to this character. Institutional Changes and the Evo1ution of Accounting Role Ma Jun &Long Xiaohai Under the history background of the institutional changing, we inspect the status and effects evo1ution of the accounting and ana1yze the history orientation and the change of our countryπs accounting ro1e. We think the evolution and develop2 ment of our countryπs accounting system is decided not only by the improvement of method such as measurement, record and report, but a1so by the harmony and matching among accounting system, the microcosmic foundation it lies on and socia1 civi1ization as wel1 as mora1ity environment. 0ur accounting information was distorted recent1y, to a high degree. It was attributed to the interna1 contradictions between the accounting ro1e orientation and microcosmic dua1 system structure. It behaved as the friction and conf1ict between the two factors, one is the market sense required by accounting ru1es which was jointed to the international tradition, the other is non - market sense behavior in traditiona1 enterprise which was in the process of institutional changing. Therefore, we advocate, during our countryπs institutional changing, the government department, enterprise and individua1 shou1d update concept, have a right understanding on the effects of accounting in the market economics, and find the coherent understanding to the accounting system in the market main bodyπs interact. Some Thoughts of Reform of Budgetary Accounting Systems Liu Guangzhong This paper discusses and analyses some problems that exist in budgetary accounting systems. further, this article study the trend and causes of reform of government accounting in other countries. Finally, some suggestion to improve chinaπs budgetary accounting system and establish the accounting systems of government accounting in china are provided. 64
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