【作者】 钞天虎；

【导师】 徐国君；

【作者基本信息】 中国海洋大学 ， 会计学， 2014， 博士

【摘要】 本文针对会计确认、会计计量和会计报告等方面的诸多理论纷争和实务难题，结合会计信息化应用实践对借贷复式会计范式的冲击，指出会计发展的出路在于基于现代信息技术重构会计范式，并以现代信息技术为手段，以变革会计记录为切入点，在继承复式记录科学性的基础上，通过汲取事项会计、REA会计模型的元数据组织思想，创建了一个以“组织整体”、“组织分体”、“组织成员”和“项目化任务”为会计主体、以“权责发生制”和“现金收付制”为确认基础、以“历史成本”和“现时价值”为计价基础、以“项目体+组织体”为基本控制单元的集会计核算与会计控制于一体的多维复式会计范式。为创建这一新型会计范式，论文首先建立了一个涵盖会计基本理论、会计基础理论和会计应用理论的会计理论框架，然后基于社会组织运作视角提出了会计记录、会计控制和会计报告三大职能，基于会计账户演进视角将会计对象归结为社会组织的财富及其变动，基于利益相关者的财富管理视角将会计看作是组织系统中的一个财富管理子系统；在此基础上，通过分析一维复式会计范式的局限性、会计信息化应用实践对传统会计范式的冲击，指出会计发展的路径选择应当是基于现代信息技术创建一种能融合不同会计程序和方法、可满足不同会计需求的多维复式会计范式。接下来，基于矩阵组织的会计核算与会计控制需要提出了多元会计主体理论；基于会计信息化应用实践和多维复式会计范式创建需要提出了财富管理需要、有限持续运作、任意会计分期、多重会计计量和实时会计控制五项会计假设；由会计职能演绎出了真实完整地记录会计事项、及时有效地实施会计控制和提供相关明晰的会计报告三个具体会计目标；并由会计目标引出真实性、完整性、全面性、系统性、适当性、有效性、相关性和明晰性八个用以评价会计记录、会计控制和会计报告质量的会计质量评价标准；然后由会计目标和会计质量评价标准导出了中立性、成本效益均衡、全面完整与适度明晰兼顾、权责发生制与现金收付制兼容、划分资产性与费用性支出、历史成本与现时价值并重、收入费用配比与损益满计兼顾和会计核算与会计控制同步实施八项会计原则。随后，通过对会计对象、会计账户、会计报表和会计要素之间逻辑关系的分析，基于系统科学理论构筑了一个由描述要素、运行要素、报告要素和记录要素组成的会计要素体系；通过对单一会计确认基础固有缺陷的分析，从企业现金流量表编制和公共部门会计改革的现实需要出发，创建了一个可兼顾权责发生制会计分类与现金收付制会计分类的二重确认会计；通过对单一会计计价基础和混合会计计价模式所存缺陷的分析，从满足使用者的不同计价偏好出发，创建了一个可兼顾历史成本与现时价值两种计价基础的二重计价会计；通过分析会计账户演进规律和一维复式会计记录的数学表达，基于关系型数据库技术提出了多维复式会计记录的数学表达；通过分析预算管理与会计控制之间的逻辑关系，从风险防范和全面预算管理角度描绘了实时控制会计的数据处理与控制逻辑；通过分析通用会计报表的列报冲突，基于多维复式会计记录对会计报表进行了重构。最后，从多元会计主体的结构化描述、REA会计模型扩展和多维复式会计模型创建、项目数据表和凭证数据表结构设计等方面，讨论了多维复式会计系统的开发；从简化公共部门账务系统设置、企业现金流量表编制、公共部门权责发生制会计改革、物价变动会计处理、外币会计报表折算、人力资源业绩计量和高等学校科研经费管理等方面探讨了多元主体会计、二重确认会计、二重计价会计和实时预算控制会计的应用思路。本文的局限性主要表现在未对人力资源及其权益的计量方法、现时价值取得方式等问题进行讨论，也未考虑网络会计、远程控制、合并报表以及XBRL通用分类等方面的特殊需要。更多还原

【Abstract】 Focus on the theoretical disputes and practical problems related toaccounting recognition, measurement and reporting，this thesis firstly analysesthe main shortcomings of current accounting paradigm and the challenges fromthe application of modern information technology. Then, have a conclusion thatthe way out of the accounting is to reconstruct the accounting paradigm so as tomeet the growingly multi-demand.by taking advantage of the double-entryrecording, event accounting methods, REA accounting model, and otherbeneficial study result, the thesis design a new accounting model which basedon the modern information technology, and characterized by the multi-entity,dual-recognizing, dual-pricing and real-time control.To reach this goal, the thesis systematically analyses the accountingfunctions from the perspective of social organization operating, and think itinclude recording, controlling and reporting;thoroughly analyses the accountingobjects from the perspective of account evolution, and think it is the wealth ofone social organization and its change;further analyses the nature of accountingfrom the perspective of the wealth management, and think it is oneof a wealthmanagement system lying in one social entity.Then, the thesis establish a set ofaccounting assumption which include wealth management needs, limitedcontinuous operation, variable accounting period, multi measurement andreal-time control from the modern management practice, especially related tothe matrix organization. After differencing the qualitative characteristics ofaccounting information and accounting principles, the thesis think a set ofstandards which can be made up of authenticity, integrity, comprehensive,systematic, appropriateness, effectiveness, relevance and clarity, should bedeveloped to evaluating the quality of accounting recording, accountingcontrolling and accounting reporting. And, a set of accounting principles which can be made up of neutrality, cost-benefit equilibrium, completeness andmoderate clarity, both accrual and cash basis, differencing the expenditurebetween assets and expenses, pricing respectively based on the historical costand the current value, achievement-measuring according to therevenue-expense view and the comprehensive income concepts, and thereal-time accounting control, also should be developed logically from theaccounting objectives and the accounting quality-evaluating standards.By analyzing the logical relationship between the accounting object,accounting accounts, accounting statements and accounting elements, thethesis gives an definition of accounting elements and put forward a system ofaccounting elements composed of describing elements, operating elements,reporting elements and recording elements.by analyzing the inherent defects ofsingle-entity single-recognizing, single-pricing accounting, the thesis have aview that we should design a new accounting model, which have more than oneentity, which have two kinds of classifying system respectively based on theaccrual and the cash basis,which also have two kinds of pricing resultrespectively based on the historical cost and the current value, and which havenecessary accounting control (such as budget control). Then, the thesisillustrates the development and the application of the multi-dimensional anddouble-entry accounting model.The limitation of this thesisis is not to discuss the methods related to themeasurement of human resources, the ways of acquiring the current value ofassets, and the special needs of network accounting, remote control,consolidated financial statements and the XBRL general classification, etc.更多还原