國際會計dissertation之英國會計模式-International accounting--British accounting m

英國dissertation網 國際會計dissertation——英國會計模式
International accounting--British accounting mode

The English accounting model

British called the United Kingdom of Great Britain and Northern Ireland, is the world of capitalist development of one of the country early. 17 to 19 century by the British industrial revolution of the modern industrial economy caused by British take off, and promote the rapid development of Britain's accounting, produced with "true and fair" accounting principles, as a representative of the British accounting mode. It's traditional and experience of accounting not only commonwealth country, and of the neighboring countries and regions (such as Western Europe) also have an impact. Understand the English accounting model of the background, environment and its characteristics, the accounting professional organizations and impact, can the greater understanding and discusses the history and status of Britain's accounting.

A, the English accounting environment

(a) the political environment factors

The British government is typical bourgeois parliamentary-based constitutional monarchy state, implement system of the separation of the political system, the legislature for parliament.

The British government implement cabinet system. Appointed by the queen in parliamentary elections won a majority party leader will be prime minister and form, responsible to parliament. Britain's highest judicial organs for senate, it is civil and criminal case's final appeal authority.

Britain's political environment there is a constant pursuit of national the principles of liberty; A kind of pursuit of the national modernization "nation" history of the system of the motive power; A constant criticism current politics, complied with the historical trend of the reform ideas. England prepare for industrial revolution of the past history track is: overcome autocratic rights, forms the national state, to the industrial revolution. This determines the 17 to 19 century British modern industrial economic development, thus promote the English accounting theory and practice development, and with the colonial expansion of the world have great influence on the accounting.

(2) legal environment factors

British legal system for common law, or common law, is the judge's case "give priority to legal system, has the" traditional "and" heritage ". British law pays great attention to the social economic life appear specific problem law, the law of predecessors' disposal is increasingly concerned about. Legal constraints on economic life are general and flexible, economic activities to more relaxed in the conditions. Britain's legal only in the auditing, investment business and bankruptcy liquidation, three aspects of accounting practice some principle definition, they mainly in three law, the company law, the finance "and" bankruptcy law ", including accounting is the greatest impact "company law". Britain also influence of European directives, corporate governance and accounting British concept of thought into the European Union in national laws and regulations, which affect other European accounting.#p#分頁標題#e#

(3) culture environment factors

British history experience monarch centralized, nobles decentralized to democracy transition, no a process is completely before knocking down a dynasty founding again. British history is along the inheritance and development train of thought which kept the old system of the body and the new civilization development. The British model is a sure way of social development. Constantly find and solve problems process, the social ahead.

This leads to the cultural background in accounting, the British will not meet any kind of accounting theory, accounting practice, accounting rules, for any new theory or practice of critical attitude, continuously put forward new ideas, new ideas, and create new methods.

(4) economic environment factors

1. The social and economic structure. British social economic structure is limited liability company as the main form and private enterprise as the major developed economy system, used to be the birthplace of the modern industry, now industry in the national economy still plays a major position. British industry developed, aviation, electronics, chemical industry, electric industry in the world is still is in the lead. British agriculture to animal husbandry is given priority to, high mechanization degree. Britain has advanced science and technology research base and to the capital market based developed the financial system, the banking industry is developed, the financial product is rich, lead to deal with complex accounting, investors, creditors accounting information is the main purchaser.

2. Economic system and its function of macroeconomic regulation under way.

(1) the degree of government intervention in the economy, affects the accounting information to provide direction. Labour prime minister Tony Blair after stage began to introduce the third road, that is, "laissez-faire" and not "state interventionism" dominate everything. Blair's Labour leadership in 1995 officially give up the socialist goal. Many times he expressed in the socialist "social a socialist," explains to the cooperation relations between people. Think in a "social a socialism" in the society, everybody can "involved", all can be to shareholders. Labour policy actual embodies the British social economic structure changes. British social economic structure gradually became a head class two small middle class, the big society, traditional industrial proletariat is deformation, physical labor and mental work gradually fuzzy boundaries, the proportion of the middle class and function gradually expanded.

The British social economic structure development trend will lead to Britain for government departments to accounting, investors, creditors, accounting and social economic decision-making service welfare accounting development direction.

(2) fiscal policy direction (including investment system, credit system, financial policy, etc) and monetary policy on the accounting information main user service object or influence. British central government adopted a series of policy adjust economy, such as fiscal and monetary and financial policies, income distribution policy, foreign trade and exchange rate system, and so on. These policies are all more or less influence on accounting, including fiscal policy and financial policy worst affected.#p#分頁標題#e#

After the 1980 s, most countries adopt interest rates as the adjustment of the monetary policy tool. Monetary policy change, make the people to pay attention to price changes caused by the valuation, capital preservation and assets accounting problems.

(3) economic stability degree and the price system of accounting measurement basis influence. The 1960 s, the British economy in strange phenomena, stagnation and soaring prices coexist, this is a very long-term implementation of Keynesian brought about by the "stagflation phenomenon", intellectuals "English disease". The 1970 s development to climax, British economic growth rate in below 2%, or even negative; And inflation index 1974 ~ 1978 from 201 up to 365 (1963 to 100), 1978 to 1.6 million unemployment, become the problem of the British government, Britain was in serious social and economic crisis, Britain in the 1980 s on the real cost accounting standards, so as to adjust the inflation accounting data can't reflect the reality of the economic problem.

(4) tax system of accounting treatment effect. Britain's tax system changed several times, supplements and development, established to direct tax now as the main body, the indirect taxation, supplemented by multiple tax. The UK's tax credit system completely by the central and local income tax income divided belongs, and strict tax-sharing system, do not set shares duty. Income tax by tax authorities respectively corresponding responsible for collecting, specific divided into four types: direct taxation and indirect taxation, national insurance fund and other taxes, and local taxes.

Second, the basic characteristics of Britain's accounting

(a) "true and fair view of the requirements" supreme.

"True and fair" viewpoint, the "company law" of the proposed to the company financial accounting and reporting requirements guiding ideology. Allen in the world scope of accounting pattern classification, put it under British the basic characteristics of accounting pattern. "True and fair" reflect the general requirements of is, the financial report must comply with the company law and the provisions of the generally accepted accounting practices, the company if you did, is considered "true and fair" reflect the company's financial position and operating results; If in some cases, according to the company law, and generally accepted accounting practices of preparing financial statements can't give requirements "true and fair" reflects the company, can not according to the company law, and generally accepted accounting practices of the requirement to do, but must in the statements of explain the reasons and the impact. At present, the concept has been formally accepted the countries of the European Union, but also to the many other countries of the world has had a significant impact.

In Britain accounting practices, the financial report to the company's financial position and operating results give "true and fair" reflect, is considered to be an overriding the highest requirements. This requirement is in 1948 the British "company law" in final and pointed out for the first time. Before this, "company law" in had "full and fair" reflects, "true and correct" reflect the and so on the different formulation. From the 1940 s on, "true and fair" reflects the concept has been used today, and through the ec instruction influence to Europe other countries.#p#分頁標題#e#

(2) pay attention to legal environment restriction.

國際會計dissertationEarly English also like most European countries, mainly through the legal norms of behavior to restrict the enterprise accounting. In the UK in 1948 of the company law, have put forward the financial statements must comply with the "true and fair view of the requirements of"; And then the revised company law is gradually set financial statements of form and content; In 1980, 1981 and 1985 years of the company law, in addition to the form and content of financial statements for a more detailed regulations, but also established the company assets appraisal rules; 1989 years of the company law, more the requirement indicated in the financial statements are following the "applicable accounting standards". It may be because the British perfecting legislation system, and in turn to a certain extent and influence the development of English accounting standards. Since the 1970 s, although the UK began to imitate the United States, through the folk group for accounting standards, but in Britain for accounting standards there is an important content, is requests the accounting standards and laws consistent, it will become the English accounting standards and the United States is one of the significant differences between accounting standards. Britain's accounting standards preface "said of accounting standards and legal structure of relations, have such a statement:"...... to decide what is the best treatment method, the financial accounting standards board must also consider the environment application rules. The report must abide by the laws of the subject is an important part of this kind of environment. Therefore, financial reporting standards must be in order to ensure that the accounting standards and laws consistent as the goal, in the United Kingdom and the republic of Ireland and the present legislation under the framework of eu instructions to make." In addition, in most of Britain's specific accounting standards are set up in the next section, a separate discussion and the accounting standards related legal requirements. Visible, although the UK and like the United States also established accounting standards, however, the relevant laws (especially "company law") to the English accounting standards have considerable influence. Accounting standard setting bodies also attached great importance to the legal requirements to the restriction of accounting standards.

(3) effort and international accounting standards requirements for coordination.

On this point, in Britain's accounting standards preface "also have made the following instructions:" in making financial reporting standards, already properly considered of international development. The financial accounting standards board support international accounting standards board (IASC) the coordination of international financial reporting goals. As the support of practical actions, each and every one of the financial reporting standards have been set up in a bar, in dealing with the same issues that it with international accounting standards (IAS) relationship. In most cases, abide by the financial reporting standards can automatically ensure compliance with the international accounting standards. When financial reporting standards and international accounting standards requirement arises when difference, the report of the committee shall be subject in the accounting standards within the scope of application abide by accounting rules." In recent years, in the development of accounting standards ASB, also gradually strengthened with the international accounting standards board and other accounting standard setting bodies cooperation and contact. For example, FRSl2 "preparation, or liabilities and contingent assets" and is a project IASC cooperation. In addition, FRSll "fixed assets and goodwill the impairment of" and FRSl4 "earnings per share" is in a great extent by the international accounting standards no. 36 "asset impairment" and no. 33 "earnings per share" influence.#p#分頁標題#e#

(4) about accounting statements.

The company law and standard accounting practices that were required to prepare the balance sheet, income statement and the consolidated financial statement. But standard accounting practice also requires except the small companies, want to prepare statement of changes in financial position, to reflect the changes of working capital increase or decrease, and the cash and short-term investments change increase or decrease as the result of working capital part of the bottom of the table reflect alone.

Three, Britain's accounting professional organization

And not yet formed the national unified organization, what are the accounting profession, Britain's accounting professional groups are contact and independent. An institute of certified public accountants that registered accountants charter association and the management accountant franchise association, about charter and the meaning of the royal assent. Britain the accounting profession were bulky, and accounting connected is audit, and auditing standards of accounting professional groups will be made by the committee for consultation, review of the audit standards, the United States began by certified public accountants to formulate, then also have a special agency to develop, British auditing standards and audit guidelines by the British accounting professional groups consultative committee, is there any other association formulated and issued, introduce the association's structure.

Four, the English accounting model influence

British piece of accounting pattern by "the eu" gradually influence. As Britain has become the European Community (now the European Union) one of the member states, therefore, Europe a lot of accounting practices and regulations has gradually infiltrated the British financial report in. At present, the English accounting standards not only need to consider with international accounting standards coordination problem, and also want to consider the "European Union directive" and other accounting requirements of the European Union. A notable example is, "European" no. 4 and no. 7 instructions to large corporations, medium-sized company and small the company put forward different accounting disclosure requirements, and allow small company of companies registry in to declare to the shareholders and simplified statements provide legal statements, can obtain more extensive exemption. By the influence of the above provisions, the English accounting standards committee in the late 1990 s formulated and issued a "small reporting entity financial reporting standards".

英國會計模式
英國全稱為大不列顛及北愛爾蘭聯合王國，是世界上資本主義發展較早的國家之一。17～19世紀由英國工業革命引起的英國現代工業經濟起飛，推動英國會計迅速發展，產生了以“真實與公允”會計原則為代表的英國會計模式。它的會計傳統和經驗不僅對英聯邦國家，而且對周邊國家和地區(如西歐)也產生影響。了解英國會計模式的背景，環境以及其特征，會計職業組織和影響，能夠更深入理解和探討英國會計的歷史和現狀。#p#分頁標題#e#

一、英國會計環境

（一）政治環境因素
英國的政體是典型的資產階級議會制的君主立憲政體國家，實行三權分立的政治體制，立法部門為議會。
英國政府實行內閣制。由女王任命在議會選舉中獲多數席位的政黨領袖出任首相并組閣，向議會負責。英國最高司法機關為上院，它是民事、刑事案件的最終上訴機關。
英國的政治環境存在一種不斷追求國民自由的原則；一種追求民族現代化的“民族國家”體制的歷史原動力；一種不斷批評時政，順應歷史發展潮流的改革思路。英國為準備工業革命走過的歷史軌跡是：克服專制權利，形成民族國家，走向工業革命。這決定了17～19世紀英國現代工業經濟的發展，從而帶動英國會計理論和實務發展，并隨著殖民擴張對世界各國會計產生重大影響。

(二)法律環境因素
英國法系為普通法系，或英美法系，是以法官的“判例”為主的法律體系，具有“傳統性”和“繼承性”。英國法系注重對社會經濟生活中出現的具體問題的法律規定，對前人的法律處置尤為關注。法律對經濟生活的約束比較籠統、靈活，經濟活動得以在比較寬松的條件下進行。英國的法律只在公司審計、投資業務和破產清算三個方面對會計執業有一些原則性的界定，它們主要體現在三個法律中，即《公司法》、《金融法》和《破產法》，其中對會計影響最大的是《公司法》。英國也對歐洲指令施加影響，將英國公司治理理念和會計的思想融入歐洲聯盟國家法規之中，從而影響歐洲其他國家的會計。

(三)文化環境因素
英國歷史上經歷了君主集權制、貴族分權制到民主制的過渡，沒有哪一個過程是完全推倒前一個朝代重新建國。英國歷史是沿著繼承發展的思路進行，即保存了舊體制的軀殼，又發展了新的文明。英國模式是一種穩妥的社會發展道路。在不斷發現問題、解決問題的過程中，將社會推向前進。
這種文化背景導致在會計方面，英國人不會滿足任何一種會計理論、會計實踐、會計規則，對任何新的理論或實踐都持批評的態度，不斷提出新思路、新理念，創建新方法。

(四)經濟環境因素
1．社會經濟結構。英國社會經濟結構是以有限責任公司為主要形式、以私人企業為主導的發達的經濟體系，曾經是現代工業的發源地，現在工業仍然在國民經濟中占有主要地位。英國工業發達，航空、電子、化工、電氣等工業在世界仍處于領先地位。英國農業以畜牧業為主，機械化程度很高。英國有先進科學技術的研究基地和以資本市場為基礎的發達的金融體系，銀行業比較發達，金融產品豐富，導致會計處理復雜，投資者、債權人是會計信息的主要需求者。#p#分頁標題#e#
2．經濟體制及其作用下的調節宏觀經濟的方式。
(1)政府干預經濟的程度，影響會計信息提供的方向。工黨首相布萊爾上臺以后開始推行第三條路，即非“自由放任”又非“國家干預主義”主宰一切。布萊爾領導的工黨1995年宣布正式放棄社會主義目標。他多次把社會主義表述為“社會一主義”，解釋為人與人之間的協作關系。認為在一個“社會一主義”的社會中，人人都能“參與”，個個都可以是股東。工黨的政策實際體現著英國社會經濟結構的變化。英國社會經濟結構逐漸變成一個兩頭階層小、中間階層大的社會，傳統工業無產階級正在變形，體力勞動與腦力勞動界限逐漸模糊，中等階級的比例和作用逐漸擴大。
上述英國社會經濟結構的發展趨勢將會導致英國會計向著為政府部門、投資者、債權人等決策服務會計和社會經濟福利會計方向發展。
(2)財政政策導向(包括投資體制、信貸制度、金融政策等)和貨幣政策對會計信息服務對象或主要使用者的影響。英國中央政府采取了一系列政策調節經濟，比如財政政策、貨幣和金融政策、收入分配政策、外貿和匯率制度等。這些政策都或多或少地對會計產生著影響，其中財政政策和金融政策的影響最大。
20世紀80年代后，大多數國家采用利率作為貨幣政策的調節工具。貨幣政策的變化，使人們關注物價變動引起的資產計價、資本保全等會計問題。
(3)經濟穩定程度和價格體制對會計計量基礎的影響。20世紀60年代，英國經濟出現奇怪的現象，發展停滯與物價飛漲并存，這是長期推行凱恩斯主義所帶來的“滯脹現象”，通稱“英國病”。20世紀70年代發展到高潮，英國年經濟增長率在2％以下，甚至負數；而通貨膨脹指數1974～1978年從201上漲到365(以1963年為100)，1978年失業人數達到160萬，成為英國政府的難題，使英國陷入嚴重社會經濟危機，導致英國20世紀80年代出臺《現實成本會計》準則，借以調整通貨膨脹帶來的會計數據不能反映現實經濟的問題。
(4)稅收體制對會計處理的影響。英國的稅制經過多次修改、補充和發展，確立了現在以直接稅為主體、間接稅為輔的復合稅制。英國的稅制體系完全按中央收入和地方收入劃分稅種歸屬，實行嚴格的分稅制，不設共享稅。稅收收人分別由相應的稅務機關負責征收，具體分為4類：直接稅、間接稅、國民保險基金及其他稅費和地方稅。

二、英國會計的基本特征

（一）“真實和公允的要求”至高無上。
“真實和公允”觀點，是英國《公司法》提出的對公司財務會計和報告要求的指導思想。阿倫在其對世界范圍內會計模式的分類中，把它列為英國會計模式的基本特征。“真實與公允”反映的一般要求是，公司財務報告必須符合《公司法》和公認會計慣例的規定，公司如果這樣做了，就被認為是“真實與公允”地反映了公司的財務狀況和經營成果；如果在某些情況下，按照《公司法》和公認會計慣例的要求編報財務報表不能給予“真實與公允”的反映的公司，可以不按《公司法》和公認會計慣例的要求去做，但必須在報表附注中解釋原因和產生的影響。目前這一概念已被歐盟國家正式接受，而且也對世界上許多其他國家產生了重要的影響。#p#分頁標題#e#
在英國會計實務中，財務報告應對公司財務狀況和經營成果給予“真實與公允”的反映，被認為是壓倒一切的最高要求。這一要求是在1948年英國《公司法》中最終確定和首次提出的。在此之前，《公司法》中曾有“全面與公允”反映、“真實與正確”反映等不同的提法。從20世紀40年代末起，“真實與公允”反映的概念一直沿用至今，并且通過歐共體指令影響到歐洲大陸其他國家。

(二)重視法律環境的制約。
早期英國也像大多數歐洲國家一樣，主要通過法律規范來約束企業的會計行為。在英國1948年的《公司法》中，已經提出了財務報表必須符合“真實和公允的觀點”的要求；而隨后修訂的《公司法》則逐漸規定了財務報表的形式和內容；1980年、1981年和1985年的《公司法》除了對財務報表的形式和內容作了更為詳細的規定以外，還制定了公司資產的估價規則；1989年的《公司法》更要求在財務報告中說明是否遵守了“適用的會計準則”。可能正是因為英國的立法制度比較健全，反過來在一定程度上又影響了英國會計準則的發展。從20世紀70年代開始，英國雖然開始仿效美國，通過民間團體制定會計準則，但是在英國所制定的會計準則中有一項重要的內容，就是要求會計準則與法律保持一致，這一點也就成為英國會計準則與美國會計準則的顯著差別之一。英國《會計準則前言》在談到會計準則與法律結構的關系時，有這樣一段陳述：“……在決定什么是最恰當的處理方法時，會計準則委員會還必須考慮應用準則的環境。報告主體必須遵守的法律則是這種環境的重要組成部分。因此，財務報告準則必須以保證會計準則與法律一致為目標，在聯合王國和愛爾蘭共和國現行立法以及歐盟指令的框架下加以制定。”此外，在英國大部分的具體會計準則中都專門設立了一節，單獨討論與這些會計準則相關的法律要求問題。可見，英國雖然與美國一樣也制定了會計準則，但是，英國有關法律(尤其是《公司法》)對英國會計準則具有相當大的影響。會計準則制定機構亦十分重視法律要求對會計準則的制約問題。

(三)努力與國際會計準則的要求進行協調。
關于這一點，在英國《會計準則前言》中也作了如下說明：“在制定財務報告準則時，已適當地考慮了國際方面的發展。會計準則委員會支持國際會計準則委員會(IASC)協調國際財務報告的目標。作為這種支持的實際行動，在每一項財務報告準則中均設立了一個小節，說明在處理相同課題時它與國際會計準則(IAS)的關系。在大多數情況下，遵守財務報告準則就能自動地保證遵守相關的國際會計準則。當財務報告準則與國際會計準則的要求出現差異時，報告主體應在本委員會的會計準則的應用范圍內遵守會計準則。”近年來，ASB在制定會計準則時，還逐漸加強了與國際會計準則委員會等其他會計準則制定機構的合作與聯系。例如，FRSl2"準備、或有負債和或有資產”就是與IASC合作的一個項目。另外，FRSll“固定資產與商譽的減值”和FRSl4"每股收益”則在很大程度上受到國際會計準則第36號“資產減值”和第33號“每股收益”的影響。#p#分頁標題#e#
(四)關于會計報表。
公司法和標準會計實務說明都要求編制資產負債表、損益表和合并報表。但標準會計實務還要求除小型公司外，都要編制財務狀況變動表，以反映營運資本的增減變動，并對現金及短期投資增減變動的結果作為營運資本的組成部分在表的底部單獨反映。

三、英國的會計職業組織
并沒有組成全國統一的組織,有哪些會計職業團體，英國的會計職業團體相互聯系而各自獨立。注冊會計師協會也即注冊會計師特許協會還有管理會計師特許協會,關于特許以及御準的含義。英國會計職業界相當龐大,與會計緊密相連的是審計,而審計準則的則由會計職業團體協商委員會制定，回顧美國的審計標準的制定,美國開始由注冊會計師協會制定,其后也有專門的機構制定,英國的審計標準還有審計指南由英國會計職業團體協商委員會,還有其他的協會制定和發行,介紹該協會的組成結構。

四、英國會計模式影響
國際會計dissertation英國片會計模式漸受“歐盟”的影響。由于英國已成為歐共體(現為歐盟)的成員國之一，因此，歐洲大量的會計實務與規定已逐漸滲入了英國的財務報告之中。目前，英國會計準則不僅需要考慮與國際會計準則協調的問題，而且還要考慮“歐共體指令”和歐盟的其他會計要求。一個顯著的例子是，“歐共體”第4號和第7號指令對大型公司、中型公司和小型公司提出了不同的會計披露要求，并且允許小型公司在編制向公司注冊處申報的簡化報表以及向股東提供法定報表時，可以獲得更廣泛的豁免。受以上規定的影響，英國會計準則委員會在20世紀90年代后期制定并發布了“小型報告主體財務報告準則”。