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Research on Accounting Measurement Model on Double Capital Circulation

Author: LiangQian
Tutor: ChenBin
School: Guangxi University
Course: Accounting
Keywords: Accounting Measurement Capital circulation Profit Accounting Objective Accounting Essence
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 199
Quote: 0
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Historical cost measurement model is always criticized for its static reflect on accounting matters by accounting circles, and will be token places by fair value measurement model. Unfortunately, financial crisis comes suddenly when researches about fair value move on fast. Until now, many countries still cannot get out of the shadow of financial crisis, and economy is stagnant with unemployment stubbornly high. Though fair value is not the root of financial crisis, its drawbacks get largely exposure, such as FASB and IASB, apply fair value to practice more carefully. As to measurement attribute, accounting circles realize that there is no perfect one, and the mixed accounting measurement model is the best choice by now. The fatal problem of mixed accounting measurement need more research. The paper tends to solve mixed accounting measurement model problem with theory of Marxist Philosophy and Political Economics.Leading by the standpoint of relation in Marxist Philosophy, the paper not just focus on the issue of accounting measurement, because measurement fulfills specific accounting objective and the objective is derived from the understanding the essence of accounting. The first step of the paper is to discover the feature of current accounting theory by reviewing its development history. Then basing on the feature, criticism on the major understanding of accounting objective and essence is put forward. Essence of accounting separates the narrow sense and the broad sense. The narrow sense of essence about accounting essence is a tool for profit measurement, and the board one is a production practice by utilizing the tool. Naturally, the accounting objective is to measure the profit of an enterprise accurately. Later, two of the most significant ones are mainly discussed. Basing on the former literature, the influence on profit about historical cost and fair value is concluded. Finally, to fix the problem of mixed measurement model, classification about Industrial capital circulation and fictitious capital circulation is referred to. And a thought is brought about that:using historical measurement model in industrial capital circulation and fair value measurement model in financial capital circulation. The thought is analyzed to make sure it can effectively configure the market resource and get proper market easier.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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