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Accounting theory and accounting practice

2019-07-11 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Accounting theory and accounting practice,供大家参考学习,这篇论文讨论了会计理论和会计实务。会计理论和会计实务是会计工作中必不可少的基础内容,通过会计理论的掌握有利于会计实践工作的开展。而通过会计实务的操作则有利于会计理论的创新,所以二者对会计教育都具有一定的促进作用,具备较强的实用性。

Accounting theory,accounting practice,assignment代写,paper代写,美国作业代写

The development of accounting major can be divided into two parts, namely theory and practice, and there is a close connection between them. At the same time, from the perspective of accounting work, accountants not only need to master certain basic knowledge, but also need to be able to use these basic knowledge to deal with relevant accounting work. Accounting practitioners, including accounting, auditing and financial staff, need to master accounting theory and accounting laws and regulations, and be competent in accounting management, auditing and tax work. Therefore, colleges and universities also strengthen the teaching and research of accounting theory and accounting practice.

From the perspective of the development of modern society, the development of company organization has greatly promoted the accounting theory. The establishment of a company is conducive to meeting the capital needs. All enterprises and individuals can purchase the company's shares and then divide the operating profits of the company, thus forming a joint-stock system. However, in the specific capital concentration, corresponding rules need to be followed. Every investor needs to be able to get the corresponding capital allocation and form equity rules, which also contributes to the basic accounting theory. Accounting theory is through the combination of various theoretical elements, various elements of mutual contact and constraints. To make accounting theory become a system requires people to conduct long-term research and practice, and summarize accounting rules, that is, the development of accounting theory is inseparable from practice.

Basic accounting theory refers to the general theory of accounting, which needs to analyze the laws in the accounting field based on the basic principles of economics. Among them include accounting environment, object, essence and target. Accounting theory has the characteristics of guidance, universality and stability, which can reflect the law of accounting. Its role can be understood from three aspects: to guide the formulation of accounting standards, and effectively coordinate the relationship between accounting standards; Correctly guide accountants to apply accounting standards flexibly and improve the efficiency of accounting practice; Fully understand accounting practice, strengthen the deepening of accounting theory research.

The study of accounting theory is pure theoretical content, including audit history, property rights structure system, audit history and other academic content, involving little practical content. Accounting theory mainly plays three roles, including induction and prediction, which can effectively guide the operation of accounting practice. Firstly, it can reflect the measurement and accounting information effectively and realize the transmission of information. Secondly, it has the function of accounting information interpretation, explanation and evaluation. Finally, it has certain foresight and practical performance.

According to the classification of accounting system, it can be divided into two types, which are embodied in two social forms, including university educational institutions and financial research institutions. Accounting practice, can be divided into accounting firms and large and small enterprises. The businesses of the two camps are not unrelated, but there are priorities and priorities in their respective fields. For example, for research institutions, they need to formulate corresponding accounting regulations, standards and systems according to specific business modes, and at the same time, they need to have a comprehensive understanding of accounting business, especially for some new businesses, but do not make specific requirements for the actual business accounting treatment. At the same time, enterprise accounting personnel also need to be able to master the basic accounting principles, to ensure that all business processing can comply with accounting laws and regulations, but the requirements for the mastery of theory is not high.

In different camps, there are some talents with "dual competence", which effectively combine accounting theory and practice and make the implementation of accounting theory more thorough. Meanwhile, with the emergence of new business forms, the rules of information in the theoretical circle continue to develop.

Both accounting theory and accounting practice need to be inherited and developed through education. At present, China has also developed multi-level accounting education forms, including graduate students, undergraduate students, higher vocational schools and secondary vocational schools. At the same time, there are also a part of social training, including various accounting certificates, in addition to in-service training follow-up education and new standards training, so the current form of accounting education presents a diversified development trend. However, through the analysis of students' whereabouts at different training levels, it can be seen that the employment of vocational and secondary vocational students is mainly in enterprises, but not all students are engaged in accounting work. After graduation, most of the undergraduates are employed by enterprises, but there are more people engaged in accounting work. However, the employment development of graduate students is more diversified and their career choice is broader.

This has a great relationship with the practicality of accounting itself, professional accounting must have a certain practical ability to be able to operate. At the same time, it is necessary to obtain the post qualification to be engaged in the accounting profession, because accounting work has certain technical content, and from the perspective of basic accounting, its technical content is very low. However, from the perspective of the acquisition of accounting certificate, in the process of obtaining the certificate, the degree of difficulty is different according to the different grades, so it shows that there are different levels of accounting technology.

Through the investigation of accounting education, we can know that the advantage of higher vocational accounting education lies in that higher vocational accounting teaching can realize the application of knowledge, and then meet the requirements of accounting work. At the same time, the characteristics of accounting work are also reflected in strong practicality, which not only requires a higher theory, but also needs to meet the training objectives of talents. Moreover, the two-way satisfaction between students and enterprises can be achieved. Students above undergraduate can't adapt to work immediately after entering the enterprise due to their superior vision but inferior ability, so the transition period is long. However, the students in secondary vocational schools do not have rich theoretical knowledge in their work. Higher vocational colleges pay more attention to the cultivation of students' practical ability and get started quickly, so higher vocational colleges have more advantages in accounting theory and practice teaching.

To sum up, accounting theory and accounting practice are essential basic contents in accounting work, and the mastery of accounting theory is conducive to the development of accounting practice. And the operation of accounting practice is conducive to the innovation of accounting theory, so both of them have a certain role in promoting higher vocational accounting education, with strong practicality.

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