【作者】 孙玉甫；

【导师】 徐国君；

【作者基本信息】 中国海洋大学 ， 会计学， 2011， 博士

【摘要】 传统会计信息生产模式将会计系统建立于微观会计主体内部,试图通过内部个体会计系统的对外职能满足社会经济系统的信息需求。市场失灵、政府失灵、会计信息造假等现实表明,这种模式在微观会计主体需要承担广泛社会责任的今天必须做出改变。因为任何一个微观会计主体都是社会经济大系统的组成部分,都必须适应社会经济大系统的要求,与社会经济大系统的其他部分或全部子系统进行物质、能量、信息的交流。其中信息的交流就是通过向相关用户发布信息和从各个方面获取信息实现的。信息一经发布,对于有权获取的用户来说,就成为了公开的信息。公开会计信息的特殊公共产品属性对组织其社会化生产提出了要求,信息社会的到来为会计信息的社会化生产提供了实现条件,并从根本上改变了传统的会计理论和会计信息生产模式。在信息化条件下,会计信息的生产必须形成建立于微观会计主体内部的个体会计系统与建立于微观会计主体外部的公共信息会计系统有机衔接的模式,以便为社会经济的微观决策和宏观调控提供充分可靠的信息支持,实现社会经济的总体协调发展。公共信息会计系统就是从社会经济大系统的角度在微观会计主体外部对其进行会计管理的工作系统。个体会计系统和公共信息会计系统在不同层次上的协调运行,既保证了微观会计主体的内部管理需要,又保证了社会经济大系统的高效运行。为了从理论支持上述模式的运作,笔者探索性地建立了全新的公共信息会计理论。公共信息会计理论从理论设计基点、基础理论内容、基本概念框架和具体概念内容、基本程序与方法等几乎所有方面对现行会计理论进行改造创新,从而形成了建立在现代信息社会和知识经济条件下的会计理论体系。公共信息会计理论以信息社会的政治技术经济条件为依托,确立了服务于社会经济大系统的公共信息会计系统应建立于微观会计主体外部、提供应能获取信息并由多元化信息使用者自行析取所需信息、多种计量属性同时应用的新的理论构建基点。在此基础上,明确了其立体全息电视直播、全面信息资源整合、行为价值创造管理和公开会计信息析取的本质,界定了其终极对象(微观会计主体的经济活动)和直接对象(具有客观经济联系的经济活动信息),说明了其全息动态反映、信息资源整合、过程监管控制和价值创造管理的四位一体的职能体系。依据公共信息会计的本质与职能,确定其目标是向社会经济大系统实时提供反映微观会计主体经济活动的全息动态信息,其主要信息质量特征是充分与可靠,其基本工作原则是合法、公正、一致、及时,其会计要素包括货币性要素和非货币性要素,并以权利和义务为核心全面修订了具体会计要素的概念,使之能够满足会计对象扩展的要求。基于上述概念框架建立的公共信息会计系统的工作过程是：微观会计主体将其从事经济活动的信息及时提交公共信息会计系统,由公共信息会计系统对收集到的信息进行比对验证,通过验证的信息进行后续确认、计量、记录、报告,不能通过验证的信息提交社会监管部门进行查处。公共信息会计系统是一个覆盖全社会的经济活动监管和反映系统,能够依法获得社会各个微观会计主体的全部经济活动信息,就可以通过联合信息认证判定主体间交易的真实性、合法性、合理性、有效性；也可以通过一个主体进出交易的信息判定主体内部事项信息的可靠性、合法性、合理性、有效性,从而保证公共信息会计系统的信息质量,也促使社会经济活动的不断优化。为了证明公共信息会计系统的现实性,还从信息系统开发技术上说明了公共信息会计理论的实现方式,为进一步实施公共信息会计做好准备；并在回答可能存在的疑问的基础上,说明了公共信息会计系统建立运行的技术、经济和具体实施的可行性,完成了公共信息会计系统的完整论证过程。总之,公共信息会计研究首次提出了全新的知识经济时代的会计信息生产模式和会计理论,并为信息对称条件下的经济学、管理学研究开辟了道路。更多还原

【Abstract】 Traditional pattern of producing accounting information established the accounting system into individual accounting entity, trying to meet the information need of social economic system through external function of internal individual accounting system. The reality of Marketing ineffectiveness, government ineffectiveness and false accounting information and so on prove that traditional pattern should be changed in the age of individual accounting entity have to take wide social responsibility. As any individual accounting entity is the component of social economic system, they must meet the need of social economic system and communicate with other part or all system of social economic system about substance, energy and information. Of all communication of information become true through issuing information to relative users and obtaining information from different aspects. After issuing information will become public to users who have right to get it. It requires organizing socialization manufacture that making accounting information’s attribute of specific public products become public. The coming of information society provides condition to accounting information’s socialization manufacture and changes traditional producing pattern of accounting theories and information radically.Under the condition of informationization, it must form the pattern to producing accounting information, which links the individual accounting system existed in individual entity with public information accounting system outside individual entity, in order to provide abundant and reliable information support to individual decision-making and macroscopic governmental control, making social economy develop as a whole in harmony. Public information accounting system is a working system based on social economic system, which manages individual entity’s accounting from the outside of it. Harmony function of individual accounting system and public information system in different level make sure both meeting internal management’s need of individual entity and running the social economic system validly.In order to support the function of above pattern in theory, writer establishes new public information accounting theory exploringly. The theory makes reconstruction and innovation against actual accounting theory in theory’s design basis, basic theory content, radical conceptual framework, specific conceptual content, radical procedure and method, forming the accounting theory system established in the condition of modern information society and knowledge economy. Public information accounting theory relies on the political, technical and economic condition of information society and establishes a new basic point of theory design.The basic point expresses that public information accounting system should be established at outside of individual entity, provide the functions of obtaining information and making different information users extract information needed and applying multifarious measurement quality. Besides, public information accounting theory clearly indicates its essence of solid holograph live telecast, integrating roundly information resource, managing behavior value creation and publishing accounting information extract. It defines ultimate object (individual entity’s economic transaction) and direct object(economic activities information having objective economic relationship) and illuminates the quaternity function system of holograph-dynamical reflection, information resource integration, procedure supervise control and value creation management. According to the essence and function of public information accounting, it can be confirmed that its target is providing real time holograph-dynamical information, which reflects individual entity’s economic activities, to social economic system, its main information quality characteristics are sufficiency and reliability, its radical working principles are legitimacy, fare and square, consistence and in time, its accounting element include current factor and non-current factor. And public information accounting emends roundly specific accounting elements’conception, taking rights and obligations as core and making it meet the need of extending accounting object.The working procedure established on the basis of above conceptual framework is:first, individual entity submit information of trading transaction to public information accounting system in time; second, public information accounting system compare and validate the information collected; finally, following recognition, measurement, record and report will be done to the valid information, on the contrary, submitting the invalid information to social supervising department to deal. Public information accounting system is a supervising and reflecting system covering the whole society. On one hand, it can obtain all economical activities’information of different individual entities so that it can certificate and determinant the transactions’ reality, legitimacy, rationality and validity between different individual entities. On the other hand, it can determinant internal affair information’s reality, legitimacy, rationality and validity so that it can make sure the information quality of public accounting system and optimize social economic activities constantly.In order to prove the practicality of public information accounting system, the thesis illuminates achievement method of public information accounting theory from standpoint of information system’s exploring technology, preparing for putting public information accounting in practice. The thesis also is based on replying probable questions and illustrates the feasibility of public information accounting system’s establishment and function technology, economy and specific implement, finishing the whole demonstration on public information accounting system.In conclusion, one hand, research of public information accounting brings forward fire-new accounting information producing pattern and accounting theory which belongs to age of knowledge economy. On the other hand, it breaks a new path to research of economy and management in condition of information symmetry.更多还原