教学课件：《会计理论(英文).ppt

1、1.Introduction1.1Science and scientific criteria1.1.1Science Science is just a pattern.What is science?No definition is accepted by most of us.（1 1）science means exact judgescience means exact judge；（2 2）Science is the facts and the law that are at the Science is the facts and the law that are at th

2、e reflection of peoples minds.People are on the nature reflection of peoples minds.People are on the nature of objective facts and rational laws;of objective facts and rational laws;（3 3）All kinds of scientific knowledge are intrinsically All kinds of scientific knowledge are intrinsically linked to

3、 cell and through its established system of linked to cell and through its established system of knowledge.Knowledge units are integrated and knowledge.Knowledge units are integrated and systematized;systematized;1.1Science and scientific criteria1.1.1Science Science is just a pattern.What is scienc

4、e?No definition is accepted by most of us.（4 4）Science is a way of understanding human nature and Science is a way of understanding human nature and society in order to conquer nature,the transformation society in order to conquer nature,the transformation of the society of weapons and tools;of the

5、society of weapons and tools;（5 5）Science is a social phenomenon and activity.Science is a social phenomenon and activity.Scientific knowledge production and processing are the Scientific knowledge production and processing are the practical activities;practical activities;（6 6）Science is the long r

6、iver of origin,she changes Science is the long river of origin,she changes with the development environment.with the development environment.1.1Science and scientific criteria1.1.2The evolution of scientific criteriaThe first phase:from logical positivism to Poppers critical rationalismThe second ph

7、ase:From Quine,Kuhn Feyerabend funding to post-modernismThe third stage:from Lakatoss research agenda methodology to the scientific realism Bong1.2 Theory and accounting theory1.2.1 Explanation to the theoryWell-known contemporary American philosopher Richard Well-known contemporary American philoso

8、pher Richard Rorty:We should not put theory as part of a subject,Rorty:We should not put theory as part of a subject,the disciplines and methods to illustrate the nature the disciplines and methods to illustrate the nature of a system of statements,but should put it as an of a system of statements,b

9、ut should put it as an independent and specific disciplines,the history of independent and specific disciplines,the history of financial intelligence,ethical principles,financial intelligence,ethical principles,predictions,and society as a whole,such as the predictions,and society as a whole,such as

10、 the evaluation criteria of a particular genre of discourse.evaluation criteria of a particular genre of discourse.1.2 Theory and accounting theory1.2.1 Explanation to the theorywell-known literary theorist Jonathan Culler:any well-known literary theorist Jonathan Culler:any proposal can be referred

11、 the theory.the definition proposal can be referred the theory.the definition of the word should have four characteristics:1)First of the word should have four characteristics:1)First of all,the theory should be interdisciplinary of all,the theory should be interdisciplinary discourse,its impact sho

12、uld not restricted to a discourse,its impact should not restricted to a particular area of application;2)any theory should particular area of application;2)any theory should be developed with analytical and speculative;3)the be developed with analytical and speculative;3)the theory should be critica

13、l to the knowledge of the disk;theory should be critical to the knowledge of the disk;4)theory to reflect on the inherent tendency.4)theory to reflect on the inherent tendency.1.2 Theory and accounting theory（1 1）Theory is the appearance or the performance of science.Theory is a set of interrelated,

14、logical and systematic concepts,definitions and propositions constitute the system.On the scientific paradigm,the theory is only a number of statements.Its functions can be carried out on certain types of situation to explain and predict,therefore,the importance of the theory is self-evident.（2）Powe

15、r comes from theoretical studies to understand the world or things of interest in the general interpretation of different theories,or are things of the world to do the whole explanation.It is precisely because the theory is the essence of the whole grasp of universal.Therefore,Theory tend to stay aw

16、ay from life relieved the situation1.2 Theory and accounting theory（3）Theory is always rooted in the vitality of the soil in the spirit of the times,from the vivid reality of the content of active nutrition lessons.The guiding theory for the reality is always relative,and reality.1.2 Theory and acco

17、unting theory1.2.2The characteristics of accounting theoryAccounting is an ancient art,a new discipline.Accounting is an ancient art,a new discipline.Accounting or accounting practice in the early ancient Accounting or accounting practice in the early ancient times already existed,as a scientific th

18、eory,it has times already existed,as a scientific theory,it has existed only one hundred years!Now,scientific existed only one hundred years!Now,scientific connotation and extension have been extended.As a connotation and extension have been extended.As a branch of social science disciplines,What ar

19、e the branch of social science disciplines,What are the characteristics of accounting?Science,arts or tools?characteristics of accounting?Science,arts or tools?Political,information,activity,or language?Political,information,activity,or language?1.2 Theory and accounting theory1.2.2The characteristi

20、cs of accounting theoryIn the early agricultural society,one start accounting In the early agricultural society,one start accounting record is easy to fulfill the functions of accounting record is easy to fulfill the functions of accounting theory theory which which has experienced a long stagnation

21、 of the has experienced a long stagnation of the development phase;and into the industrial society,development phase;and into the industrial society,social organization,property rights organizations,social organization,property rights organizations,and the operation of specialization makes accountin

22、g and the operation of specialization makes accounting functions carried forward;put humanity into the functions carried forward;put humanity into the 21st century a new society of information,accounting 21st century a new society of information,accounting theory will be theory will be faced faced h

23、ow to develop it.Are graded,or how to develop it.Are graded,or mutation?Unknown.However,since human society mutation?Unknown.However,since human society entered the post-industrialization,accounting theory entered the post-industrialization,accounting theory has been put on a thick coat of rational

24、science,has been put on a thick coat of rational science,theory of the formation of many academic achievements.theory of the formation of many academic achievements.Therefore,it can be sure that the future of the Therefore,it can be sure that the future of the accounting theory of social studies,sci

25、ence and brand accounting theory of social studies,science and brand will be heavily branded on the title page of will be heavily branded on the title page of accounting theoryaccounting theory.1.3The structure of this bookThis book is about the pure theory of accounting,therefore,it is necessary to

26、 introduce a comprehensive science,theory,scientific theory,as well as the definition of accounting theory and so on,in the first chapter,Introduction to the content outlined in the above-mentioned.Of science,theory and accounting theory must have in order to recognize a more profound grasp of the n

27、ature of accounting,the development of accounting theory context,the impact of development of accounting theory,accounting changes in the environment,as well as the development trend of accounting theory.The above-mentioned book is different from other similar books.1.3The structure of this bookFirs

28、t of all,we introduce the guidance of the theory of objects-the accounting practice,the second chapter is devoted to the history of accounting and development,so that readers of the role of accounting theory object have a comprehensive understanding.Then,the book expounded the theory of accounting c

29、onnotation and denotation,what are the accounting theory.Of course,here the what are more defined from the accounting theory,characteristics,roles,etc.that give readers recognize a relatively abstract.Since then,theoretical research into the formal stage,the first in the fourth chapter is devoted to

30、 the study of accounting theory methodology,followed by introduction in Chapter V of the current paradigm under various research related to the formation of the outcome of accounting theory,that is,accounting theory jungle.Chapter II to Chapter V of the book to form the second-basic accounting theor

31、y.1.3The structure of this bookWith the foundation,there are two dominant accounting theory-Normative Accounting Theory and Positive Accounting Theory.The second is to regulate the details of accounting theory.Recently,theoretical research in accounting is impacted greatly by the confliction between

32、 normative accounting theory and Positive Accounting Theory.Because of accounting and accounting theory is not existed separately,and their research results in other areas of interdependence is very high,so after the introduction of accounting theory,the book give out the third symposium,which mainl

33、y related to accounting trends in the development of the theory,environmental accounting,management accounting of the latest achievements and Pan accounting.2.Accounting Theory Background:The History and Development of Accounting If you want to understand accounting theory deeply.First of all,it is

34、necessary to understand what accounting is.Some scholars said“accounting is a management activity”,some scholars said“the accounting are information system,and accounting is an accounting tool”.What is accounting?History will inspire wisdom.This chapter is the history of the development of the accou

35、nting.2.1 Accountings early period2.1.1the origin of the nameAccounting1、the origin of Chinas accounting In the ancient times,the word bookkeepingIn the ancient times,the word bookkeeping“is not is not existed.it was translated from English.existed.it was translated from English.When it comes to acc

36、ounting,the Chinese accounting When it comes to accounting,the Chinese accounting professors have three different points of view:First,professors have three different points of view:First,consider the Accounting originated in the Xia consider the Accounting originated in the Xia Dynasty,Summer Recor

37、ds of the Historian of the Dynasty,Summer Records of the Historian of the discipline for the card;the second view consider discipline for the card;the second view consider accounting originated in the Warring States Period,accounting originated in the Warring States Period,based primarily on Zhou an

38、d Mencius,as well as based primarily on Zhou and Mencius,as well as other important pre-Qin era works;the third is the other important pre-Qin era works;the third is the Accounting originated in the Western Zhou Dynasty.Accounting originated in the Western Zhou Dynasty.2.1 Accountings early period2.

39、1.1the origin of the nameAccounting2、The Origin and Development of Western AccountingThe developing time of western accounting may be the second half of the 19th century.2.1.2 the historical conditions of Accounting behavior1、Production activities are a prerequisite for accounting behavior（1）Product

40、ion in the context of human behavior happened only after the earliest possible accounting of human thought and accounting act.In other words,if there is no production of human activity,in the embryonic stage of the accounting practices-the original act of measurement will not appear;（2）Production is

41、 thought to promote human original accounting,accounting behavior of the first driving force.Record of the original act of measurement and society are the inevitable result of the development of production.2、The emergence of private ownership2.1 Accountings early period2.1.3 Acts of the early histor

42、y of the accounting measurement1、Accounting of the historical starting point:a simple and intuitive mind mapping engraved Notepad phase(middle and late Paleolithic)2、Engraved drawings and abstract at Notepad Notepad phase(in the Stone Age to the Neolithic Age)3、Economy Lease book measurement(the tim

43、e of human civilization into the night before)2.1 Accountings early period2.2 Double-entry methodActs of accounting and accounting thought can be traced back to prehistoric times,primitive people used wood carved Notepad,and original way of measuring and recording when they gave birth to the math,th

44、e embryonic form of accounting measurement.Strictly speaking,the original record of behavior is not a simple accounting practices and accounting methods,but a maths,statistics and other disciplines relating to the conduct of a comprehensive and methods,Littleton(ACLittleton)believes that the account

45、ing figures and statistics in terms of property are the same.The strict sense of the accounting features,book-keeping are to single out the performance stage.Double-entry bookkeeping and accounting as it is marked really become a scientific system,therefore,the principle of the use of double-entry a

46、ccounting history of the development are the first milestone.2.2.1Single bookkeepingThe emergence of single-style bookkeeping is based on the protection of property material,as well as the management of the property to prove the adequacy of the person to carry out their duty.Entrepreneurs of the 18t

47、h century for the use of the existing accounting methods are set up by businessmen and with the lord.estate accounting is the housekeeper in order to prove whether honest or not,and effective in discharging its duties arising from the necessary.2.2 Double-entry method2.2.1Single bookkeepingThe so-ca

48、lled single-style accounting is only a unilateral economic business registration,rather than a reflection of its origin and development of accounting methods.This method apart from the people owed(receivables),the less people(accounts payable)in cash and bank deposits at two or more register on the

49、account,the only other economic activity in an account at registered or not registered accounting methods.Characterized by normal registered only in cash,the receipt and payment of bank deposits and current account business,while the depreciation of fixed assets,consumption of materials and so on,ar

50、e not registered.2.2 Double-entry method2.2.1Single bookkeepingSingle accounting procedures is simple,but it is the existence of serious shortcomings,mainly reflected in:single billing method can not fully and completely reflect the process of economic activities;single account under the accounting