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Research on Uncertain Accounting

Author: LiuLiangZuo
Tutor: ChenLiJun
School: Dongbei University of Finance
Course: Accounting
Keywords: uncertain accounting accounting standards the flexibility
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 282
Quote: 0
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Abstract


Along with the constant improvement of China’s economic status in the international society in recent years, the capital market have developed rapidly. As a result, market environment and business transactions have becoming more and more complex and changeful, all enterprises are facing an increased uncertainty. All kinds of uncertain economic business now have been widely existed in daily business of enterprises. But for a long time, accounting for uncertain economic business is a difficult problem of financial accounting, and affects the usefulness of accounting information seriously.The uncertain accounting is a specialized accounting for uncertain economic business, aimed to provide related information for the external information users. Through the study, the author found that the accounting standards for uncertain economic business tend to provide with larger choosing space, which results the affection of subjective factors in dealing with uncertain economic business. People always take advantage of this flexibility and control the whole process of recognition, measurement and disclosure. Therefore, there are profound meanings to study the uncertain accounting from perspective of elasticity of the accounting standards. It will help us detect and settle the related problems, and improve usefulness of accounting information.This paper mainly uses standard research methods.The author clarifies the flexibility inherent in accounting standards, analysis its pros and cons, then points out problems existed in uncertain accounting. On this basis, the author adopts an actual case to analysis the influence of flexible accounting standards in uncertain accounting, and points out those problems in uncertain accounting are caused by both objective factors and subjective factors. Based on the above analysis, the author believes that we should take measures in three aspects at the same time, including perfect accounting standards defects, improve professional judgment level, increase the external supervision, to really solve the problems, and guarantee healthy development of enterprise.This article includes the following six parts:Part 1:Introduction. In this part the author introduces the background and significance of selecting to study in this field, then summarizes the present situation of uncertain accounting from both foreign and domestic aspects, and based on this, puts forward the specific research content.Part 2:Basic theory of uncertain accounting. In this part the author will firstly introduce the uncertainty in economics, then discuss the relationship between uncertainty and accounting, at last the author will present the definition of uncertain accounting, research objects and features. All those are theoretical basis for the following study.Part 3:Theoretical analysis of flexibility in relative accounting standards. First of all, the author will introduce the flexibility in accounting standards, divided into low, medium and high uncertainty economic business, and sum up flexible ranges in different kind of principles. Then the article analyzes the advantages and disadvantages of the elastic accounting standards, points out the problems in uncertainty of accounting at present.Part4:Analysis of the influence of uncertain accounting. Part 4 sets Henan lotus monosodium glutamate Co., LTD as an example. Based on the actual case, the author shows the influence of elastic accounting standards in accounting practice, finds specific problems in it, and get inspiration from this case study.Part 5:Recommendations of problems in uncertain accounting. After the above analysis, the author puts forward recommendations respectively.Part 6:Limitation and the prospect. It briefly explains the limitations of this article and the outlook for the future, which would provide certain significance for future research. The contribution of this article is as follow:Firstly, most scholars only study for a single level of uncertain economic business, but this paper involves every level of uncertain business in the uncertain accounting, this will function as a modest to inspire someone else to study this topic systematically. Secondly, based on the research achievements in the past, the author deeply realizes that combined action of objective and subjective factors leads to the problems of uncertain accounting. So the author studies both aspects of accounting standards establishing and implement process of flexible standards, and analyses these problems more comprehensively.

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