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On the accounting functions of the World

20th century, the world of the accounting profession involved in the accounting theory to a very important issue is the accounting definition. It is still the study has not only a major difficulty, and has become an important issue in-depth study of accounting theory and the community to make a fair evaluation of modern accounting as a barrier. The author believes that the right to reveal through the accounting definition of the essential characteristics of the final with a scientific concept to show it, we must first clear is how to understand the functions of accounting. This is because both the definition of the accounting related to the revealing nature, but also related to the definition of the accounting function of identification, and ultimately affect the accounting community to make a fair evaluation. This environmental change on this from an accounting analysis and comment on aspects of the historical conclusions to be studied. Chinese papers League finishing. One of the accounting functions of the accounting change on the evolution of environmental impact accounting and accounting environment is generated, the development is closely related to the decision of accounting thought, accounting theory, accounting organizations, the accounting rule of law, accounting, and accounting standards of objective historical conditions and special circumstances. Accounting bookkeeping and accounting environment impact is direct, to bookkeeping and accounting functions or function of said terms, it is accompanied by economic, technological, cultural, and economic systems change and other environmental factors change accordingly. Accounting environment to some extent, limits the function of accounting, bookkeeping and limits people's understanding of the role of accounting functions, and thus also limits the evaluation of in it, limit its economic work in a certain historical period, the actual position. Therefore,[link widoczny dla zalogowanych], the basic functions of accounting is not static, it changes depends both on the development of accounting in which changes in the environment, but also on the level of people's minds. It is only after careful analysis and research on the basis of the accounting environment to a certain historical period of the functions of bookkeeping or accounting to make the right assessment, and thus also to the historical period of the accounting definition of a scientific conclusion. For this reason, the study reveals the nature of accounting and accounting functions when they can not just stage of historical development, under certain organizations and the accounting department at the disposal of certain accounting method of accounting work, and such work with a certain stage of historical development of accounting thought, accounting theory, accounting techniques, accounting for one formed by the coordination collection of relations. This is the definition of the accounting functions and significance of a crucial starting point. Accordingly, we examine the history of each of the several accounting functions related to different perceptions. (a) accounting tools on the in the early stages of human development accounting, the accounting elements of the economic development of the environment as people realize, people within the historical period of At this stage of the dominant economic structures is to use value, not exchange value; production is intended primarily self-sufficient, rather than the accumulation value, so at this stage of economic relations is relatively simple: this time as a state need only bookkeeping and accounting of its financial revenue and expenditure results for the study In order to break even in income greater than the support obtained by the hope for this outcome. It is from the ancient mathematician accounting, accounts, billings, accounts and services combined with the angle, made a This definition is only the performance of the bookkeeping accounting functions, whether in form or content were not related to the supervision of accounting functions, so it is reflected in this historical period, a representative of the world Theory (b) management tool on the Mediterranean coastal cities with the 14-15 century, capitalist economic relations, the germ, the early double-entry bookkeeping in the financial industry, commerce applications, etc. grew up gradually since, and eventually replaced in the accounts of a single-entry position. At this time,[link widoczny dla zalogowanych], people's understanding of the bookkeeping functions of the gradual change. 1494 Lucca. Pacioli's Netherlands 16th century bourgeois revolution, the bourgeois revolution in 17th century England and 18th century French bourgeois revolution, the world entered the era of capitalist domination. 60-80 years from the beginning of the 18th century industrial revolution, until the 19th century, this development of productive forces by science and technology revolution in the world started. Mankind into the era of large industrial machines. In several hundred years, one, scholars have double-entry bookkeeping in the company through the economic management of the functions shown in the role of household and company will be separate from bookkeeping, and the company's managers since then to be independent; two . Under the domination of the market economy step by step the various stock companies achieved the separation of management and ownership, this time, management became concerned about the rights and interests of target at the same time, it has been further recognized the role of bookkeeping for the company management; three, because value of the decision mechanism, demand and supply mechanism and coordination mechanism of competition in the market economy play a role in company management, to gradually strengthen cost accounting as a major aspect of strengthening the management. It is due to cost accounting problems caused, so that scholars have not only clearly recognized the book-keeping role in the company management, and cost issues have gradually become recognized by the bookkeeping stage of thinking stage to the evolution of thinking and understanding of accounting guidance for, and then 19 century to early 20th century, the accounting profession to complete the development phase of the bookkeeping change to the accounting phase of development to create the most basic conditions; addition, because the cause of the rise of accountants and the social function of the show, but also relevant to the community that the bookkeeping In the socio-economic and company key role in economic management. It is for these reasons, the result of human thought and theory of accounting by the So that the the bookkeeping as a management tool, that it is the operation and management services for the company point of view, the first from Lucca. Pacioli's He believes that business bookkeeping is an important condition for the smooth conduct of its ownership in the management of assets and plays an important role, so traders will be inseparable from the desire for the smooth operation of the double-entry bookkeeping. Half of the nineteenth century, British scholars 克朗赫尔穆 (FWCronhelm) in the techniques of its components. . Since then, American scholar Benjamin. Franklin. Foster (BFFoster) in the after the is worth noting that Several major factions, and its relationship exist in history. The former Soviet Union and Eastern European countries the impact is more profound. Where the textbook was clearly written: as up to 70 years in China as a dominant ideology and theory. The reason, Under this system, the accounting entity is a national rather than independent accounting enterprises, so objectively, regardless of government accounting or corporate accounting were planned management tools. (c) technology and information systems theory of 18th century to the 19th century, after half a hundred years of exploration and protracted history of the gradual process of renovation, as previously addressed, and finally in the late 19th to early 20th century completed a landmark history of the development of accounting change - from the era into the accounting book-keeping era. 30-40 years of the 20th century, the world has entered a new technological revolution is the basic characteristic of the information age, from the 40's, the to scientific research and production scale reached an unprecedented height, began the scientific community, technology community,[link widoczny dla zalogowanych], and management of social, educational socialization, and the production of a new stage of socialization. Changes in this context, the accounting profession, represented by the West had to reveal the nature of the new historical period of accounting Now In essence study, accounting can not be included in the list of art can only talk about it in the calculation of the accounts, summary accounts, balance, and performance in the financial statements on various subjects in the portfolio shows a certain skill or skills. Therefore, some scholars will be 194l in the United States Institute of Chartered Accountants (AIA) Committee on their respective accounting term recording, classifying, summarizing the nature of economic business with financial and accounting matters, and explain the operating results of the technology. technology. Technology can be seen reflected on the only emphasizes accounting functions, and thus emphasize the role of its services that focus on accounting analysis or description of financial results. As has been talk in the modern problems revealed on their own categories. Published in the 80 record, classify and explain the outcome of business transactions and technology (Art). natural science, so the accounting only as a technology. Study from nature,[link widoczny dla zalogowanych], qualitative change. It is sufficient that 2, accounting information systems theory to clarify the the existence of this school of one-sidedness. The first is the revelation computer applications. Initially, some companies in the computer sector strict management of assets an information tool. The direct impact. The complexity of modern economic relations, to promote scientific and technological workers and management workers to take into account the man-machine management process to achieve integration issues, which necessarily involves the implementation of financial accounting information with machine made in the problem. As the American Business Machines Corporation Ted. Jia Weiyi has said: people gradually realize that the accounting information system is a management information system is an important aspect; addition, the medium-sized enterprises and more than a dozen other well-known Harvard University, and several major accounting bodies was investigated, and in October that year to write a policy formulation and control of daily business activities of the ways to provide information services. R. Amy pointed out in publications: At that time can be seen from the perspective of management accounting issues raised by the accounting information for the cause above indicate that the Only by grasping this point, to distort it in the study Buzhi Yu intention to essential content from the accounting requirements in terms of insight into the inner history of this claim limitation. U.S. accounting experts Littleton (ACLittleton) discussed aspects of accounting information than the written report of the British delegation to later years, until in 1953 he said: species of special categories of information services. accepted by most accounting practitioners. In 1970, the American Public Accountants (AICPA, 1957 by the AIA to this name) also changed it in 40 years Its function is to provide quantitative information about economic matters. The information is mainly financial in nature, but is also useful for economic decision-making. relationship. To 70 years, by the American scholar Sidney. Davidson (SidnyDavidson) editor of the (modern accounting manual After 80-90 years, has become the accounting profession in the world of a dominant discourse, the impact is unprecedented large. study from the general terms, management tool It clearly and stressed the company financial and accounting information for the usefulness and necessity of decision-making, and highlights from the service company financial accounting information in decision-making role; In addition, the school from the establishment of the scientific aspects of the accounting information system reform of accounting methods to identify the orientation of the modern computer accounting system and combine. However, we must point out that, fundamentally speaking, the accounting function of the service, even if the financial accounting information in determining the relationship between decision-making also remains identified from the passive side, and did not reflect the dynamic role of accounting, so the final analysis it out , and bluntly said to be the modern accounting tools from the past to become a simple sophisticated tools, typical examples. ancient times people look at the above understanding of the evolution of the history of accounting functions, as well as people recognized accounting functions at the same time revealing the accounting nature of the problem, people have to make such an amazing Conclusion: Among the many famous and well-known accounting accountancy body pen, not out of the accounting never had as a behavior in a passive state, from start to finish in as a A strange phenomena caused by what are the reasons underlying this grotesque phenomenon is reflected in people's thinking and theoretical research in understanding how and from where the errors in the accounting profession has been whether some people are in a state of being ashamed, or students No six decades in the mountains, I wonder if it is below the world has the Millennium will attempt to explore these issues. two scientists in the eyes of economic management accounting retrieve a lot of literature on economic management, can be equally astounding discovery that the famous scientists of economic management has never been from the to their theory, the cloud phase contest, the accounting profession in the prehistoric custody of the accounts submitted by the property itself is Rothschild (VGChilde) made the same conclusion, and further stressed that Rothschild prehistoric in a management position on top of them to AD 1600) the first signs of established designated as on double-entry bookkeeping with Pacioli's book, can be seen, scientists and archaeologists economic management begins with the start up management, direction and evaluation of the original measurement of single-entry recording method, and double-entry bookkeeping in the management of the position and role to be highly valued. In fact, they have bookkeeping work as an integral part of management to look at. 19 th century, human efforts to create conditions in bookkeeping to accounting to achieve the transformation from the early stage of Marx's edition), by the vision of the great spirit of the control and the more ideas it is necessary to sum up the bookkeeping. stage of development, production and market relationship more closely reflected the company's internal and external economic relations are more complex, the status and role of accounting will be more and more important; the other hand, that accounting has a Summary a science work on social status and the status of the accounting is more effective, more focused evaluation. famous German economist Max. Weber (MaxWeber) states: is on the basis of modern bookkeeping and accounting methods to determine its ability to gain a body. . Weber speaks of only the technology, service, but have important management significance. Obviously, this is a fair assessment of significance is the view of the times. and Weber contemporary French economy Henri. Fayol (HenriFayol) not only clearly to the financial and accounting separately, and determine their associated enterprise management in the position and role. Fayol that the company's operating and management activities are two different concepts, business activities by the technology, business activities, financial activities, security activities, accounting activities and management activities, most of the organic combination of six, of which the management activities and include planning, organizing, directing, coordinating, Control of these five elements. He also pointed out: the basic goal of financial activities and applications of capital financing, and accounting functions in addition to a calculation, but also directly associated with the management, such as the accounting organization, system, and cost control, both as embodied the operation and management of the close relationship, but also reflects the company's dynamic role in business activities. In the work of the company's management, finance and accounting combined with other activities as a whole, become an integral part of the company's management behavior one. and this is just the number of accounting academics in the eyes of visual error occurred. two scholars on a par with the above is U.S. economist Frederick. Taylor (FrederickTaylor), known as and implementation of cost control published by the American management expert Luther. Gulick (Luther Gulick) and the United Kingdom the right to Wheeling del management. E Weike (LyndallfUrwick), eds, The discourse functions to be systematized, made the famous This function should be included in the financial planning and accounting controls and other important content, and activities of the accounting into the whole management, identified from a management point of view of accounting functions. Finally, the article also mentioned German economist Furuto Berg (E. Guten berg) in the Financial Theory After his theory of its development finance and accounting theory had an important impact. and so on, economic management, accounting described by scientists in the economic world can show a dynamic key management, Whether it is the position in theory or in practice, the position is always associated with economic management. whether it is far from that shortage of time to explore the historical starting point of the accounting or economic development in today's information age and examine the situation of modern accounting The development trend, they regarded the development of accounting as a complete historical evolution, and in the process confirmed the development of accounting and economic development, management development has always been Xiangfuerxing relationship, and with the economy gradual evolution from the integration of accounting and management. can be said to know was great, why is there big difference in the conclusion of the study in this, try the following aspects sophisticated reasons: (a) > 1886, the U.S. pioneer in scientific management, Henry. soup (HenryTowne) published a report entitled engineers have the knowledge of the scope should be extended to economic management. This affected the thinking and understanding, including many engineers, including Taylor, prompting them to engineering problems and business management issues, and even the combination of accounting issues to be studied, and results with to solve problems in business management, both early 20th century, engineers were able to Management can play a dynamic role in the important reasons. However, the accounting academics and accounting practitioners are often limited to knowledge of accounting within the accounting, the accounting and evaluation of accounting. In this way, they see more or to experience The role of accounting services, from services is recognized to reflect an accounting functions, thus ignoring the accounting in the management of the dynamic role of the company. They can not stand a lot of people in the accounting and financial management, technology management combined with a commanding view of the point in the corporate accounting problems, they naturally did not come from the global accounting to determine the status of the company's management. Meanwhile, to the modern society, the Arts and infiltration. natural science and social science, integration, mutual long into the occasion, some of their knowledge in an increasingly narrow view of accounting problems have been observed in the myopic state, will still go down the road of traditional, largely accounting for accounting and research, did not know that eventually led to modern accounting true colors . knowledge of accounting is a certain structure and the quality of people's work ethic, especially into the modern society, the cultural quality, professional quality, and moral qualities, and has a higher demand in the smart managers work. In essence, the accounting staff is the managers themselves, they are engaged in the work of managers. At the same time, both in business or in government departments, accounting managers and accounting organization vested in certain sectors, and certain legal, institutional, as a basis for their work and exercise management rights protected. They thought being affected by the economic environment of accounting, scientific and technological environment, and political environment, their qualifications, experience and theory, skills and determine their management capacity and its position in the management of the organization. These are the study, research accounting functions, revealing the nature of accounting basis or starting point. If you ignore any one aspect, the inevitable errors in the conclusions. Economic Management scientists have been able to identify their theory, accounting methods. accounting skills combined with the means to position and understand the integration of accounting; and accounting scholars are always accounting from the accounting role of technology and services, or the way from the accounting, methods, or from the a large extent, the latter only see the phenomenon,[link widoczny dla zalogowanych], while the former saw the essence. (c) accounting and financial management experts from the scientific management see the consistency between the specificity of accounting; and many of the accounting profession in the form seen only from the technical characteristics of accounting. facts cited in the previous paper can be seen, economic management, from accounting to reflect the scientists see as the technology functions of accounting, At the same time and from the control or management functions seen as a science of accounting. Accounting is a combination of science and technology to modern society, until the future, as the attributes of science, which combines natural and social sciences related content , increasingly shows as a cross-edge science or scientific characteristics, and as a technology which in turn formed the history of methods, technologies and modern information technology, the system closely integrated together to form a scientific accounting information systems. Meanwhile, it