国际会计dissertation之英国会计模式-International accounting--British accounting m

英国dissertation网 国际会计dissertation——英国会计模式
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#分页标题#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#分页标题#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#分页标题#e#

(2) pay attention to legal environment restriction.

国际会计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#分页标题#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".

英国会计模式
英国全称为大不列颠及北爱尔兰联合王国，是世界上资本主义发展较早的国家之一。17～19世纪由英国工业革命引起的英国现代工业经济起飞，推动英国会计迅速发展，产生了以“真实与公允”会计原则为代表的英国会计模式。它的会计传统和经验不仅对英联邦国家，而且对周边国家和地区(如西欧)也产生影响。了解英国会计模式的背景，环境以及其特征，会计职业组织和影响，能够更深入理解和探讨英国会计的历史和现状。#p#分页标题#e#

一、英国会计环境

（一）政治环境因素
英国的政体是典型的资产阶级议会制的君主立宪政体国家，实行三权分立的政治体制，立法部门为议会。
英国政府实行内阁制。由女王任命在议会选举中获多数席位的政党领袖出任首相并组阁，向议会负责。英国最高司法机关为上院，它是民事、刑事案件的最终上诉机关。
英国的政治环境存在一种不断追求国民自由的原则；一种追求民族现代化的“民族国家”体制的历史原动力；一种不断批评时政，顺应历史发展潮流的改革思路。英国为准备工业革命走过的历史轨迹是：克服专制权利，形成民族国家，走向工业革命。这决定了17～19世纪英国现代工业经济的发展，从而带动英国会计理论和实务发展，并随着殖民扩张对世界各国会计产生重大影响。

(二)法律环境因素
英国法系为普通法系，或英美法系，是以法官的“判例”为主的法律体系，具有“传统性”和“继承性”。英国法系注重对社会经济生活中出现的具体问题的法律规定，对前人的法律处置尤为关注。法律对经济生活的约束比较笼统、灵活，经济活动得以在比较宽松的条件下进行。英国的法律只在公司审计、投资业务和破产清算三个方面对会计执业有一些原则性的界定，它们主要体现在三个法律中，即《公司法》、《金融法》和《破产法》，其中对会计影响最大的是《公司法》。英国也对欧洲指令施加影响，将英国公司治理理念和会计的思想融入欧洲联盟国家法规之中，从而影响欧洲其他国家的会计。

(三)文化环境因素
英国历史上经历了君主集权制、贵族分权制到民主制的过渡，没有哪一个过程是完全推倒前一个朝代重新建国。英国历史是沿着继承发展的思路进行，即保存了旧体制的躯壳，又发展了新的文明。英国模式是一种稳妥的社会发展道路。在不断发现问题、解决问题的过程中，将社会推向前进。
这种文化背景导致在会计方面，英国人不会满足任何一种会计理论、会计实践、会计规则，对任何新的理论或实践都持批评的态度，不断提出新思路、新理念，创建新方法。

(四)经济环境因素
1．社会经济结构。英国社会经济结构是以有限责任公司为主要形式、以私人企业为主导的发达的经济体系，曾经是现代工业的发源地，现在工业仍然在国民经济中占有主要地位。英国工业发达，航空、电子、化工、电气等工业在世界仍处于领先地位。英国农业以畜牧业为主，机械化程度很高。英国有先进科学技术的研究基地和以资本市场为基础的发达的金融体系，银行业比较发达，金融产品丰富，导致会计处理复杂，投资者、债权人是会计信息的主要需求者。#p#分页标题#e#
2．经济体制及其作用下的调节宏观经济的方式。
(1)政府干预经济的程度，影响会计信息提供的方向。工党首相布莱尔上台以后开始推行第三条路，即非“自由放任”又非“国家干预主义”主宰一切。布莱尔领导的工党1995年宣布正式放弃社会主义目标。他多次把社会主义表述为“社会一主义”，解释为人与人之间的协作关系。认为在一个“社会一主义”的社会中，人人都能“参与”，个个都可以是股东。工党的政策实际体现着英国社会经济结构的变化。英国社会经济结构逐渐变成一个两头阶层小、中间阶层大的社会，传统工业无产阶级正在变形，体力劳动与脑力劳动界限逐渐模糊，中等阶级的比例和作用逐渐扩大。
上述英国社会经济结构的发展趋势将会导致英国会计向着为政府部门、投资者、债权人等决策服务会计和社会经济福利会计方向发展。
(2)财政政策导向(包括投资体制、信贷制度、金融政策等)和货币政策对会计信息服务对象或主要使用者的影响。英国中央政府采取了一系列政策调节经济，比如财政政策、货币和金融政策、收入分配政策、外贸和汇率制度等。这些政策都或多或少地对会计产生着影响，其中财政政策和金融政策的影响最大。
20世纪80年代后，大多数国家采用利率作为货币政策的调节工具。货币政策的变化，使人们关注物价变动引起的资产计价、资本保全等会计问题。
(3)经济稳定程度和价格体制对会计计量基础的影响。20世纪60年代，英国经济出现奇怪的现象，发展停滞与物价飞涨并存，这是长期推行凯恩斯主义所带来的“滞胀现象”，通称“英国病”。20世纪70年代发展到高潮，英国年经济增长率在2％以下，甚至负数；而通货膨胀指数1974～1978年从201上涨到365(以1963年为100)，1978年失业人数达到160万，成为英国政府的难题，使英国陷入严重社会经济危机，导致英国20世纪80年代出台《现实成本会计》准则，借以调整通货膨胀带来的会计数据不能反映现实经济的问题。
(4)税收体制对会计处理的影响。英国的税制经过多次修改、补充和发展，确立了现在以直接税为主体、间接税为辅的复合税制。英国的税制体系完全按中央收入和地方收入划分税种归属，实行严格的分税制，不设共享税。税收收人分别由相应的税务机关负责征收，具体分为4类：直接税、间接税、国民保险基金及其他税费和地方税。

二、英国会计的基本特征

（一）“真实和公允的要求”至高无上。
“真实和公允”观点，是英国《公司法》提出的对公司财务会计和报告要求的指导思想。阿伦在其对世界范围内会计模式的分类中，把它列为英国会计模式的基本特征。“真实与公允”反映的一般要求是，公司财务报告必须符合《公司法》和公认会计惯例的规定，公司如果这样做了，就被认为是“真实与公允”地反映了公司的财务状况和经营成果；如果在某些情况下，按照《公司法》和公认会计惯例的要求编报财务报表不能给予“真实与公允”的反映的公司，可以不按《公司法》和公认会计惯例的要求去做，但必须在报表附注中解释原因和产生的影响。目前这一概念已被欧盟国家正式接受，而且也对世界上许多其他国家产生了重要的影响。#p#分页标题#e#
在英国会计实务中，财务报告应对公司财务状况和经营成果给予“真实与公允”的反映，被认为是压倒一切的最高要求。这一要求是在1948年英国《公司法》中最终确定和首次提出的。在此之前，《公司法》中曾有“全面与公允”反映、“真实与正确”反映等不同的提法。从20世纪40年代末起，“真实与公允”反映的概念一直沿用至今，并且通过欧共体指令影响到欧洲大陆其他国家。

(二)重视法律环境的制约。
早期英国也像大多数欧洲国家一样，主要通过法律规范来约束企业的会计行为。在英国1948年的《公司法》中，已经提出了财务报表必须符合“真实和公允的观点”的要求；而随后修订的《公司法》则逐渐规定了财务报表的形式和内容；1980年、1981年和1985年的《公司法》除了对财务报表的形式和内容作了更为详细的规定以外，还制定了公司资产的估价规则；1989年的《公司法》更要求在财务报告中说明是否遵守了“适用的会计准则”。可能正是因为英国的立法制度比较健全，反过来在一定程度上又影响了英国会计准则的发展。从20世纪70年代开始，英国虽然开始仿效美国，通过民间团体制定会计准则，但是在英国所制定的会计准则中有一项重要的内容，就是要求会计准则与法律保持一致，这一点也就成为英国会计准则与美国会计准则的显著差别之一。英国《会计准则前言》在谈到会计准则与法律结构的关系时，有这样一段陈述：“……在决定什么是最恰当的处理方法时，会计准则委员会还必须考虑应用准则的环境。报告主体必须遵守的法律则是这种环境的重要组成部分。因此，财务报告准则必须以保证会计准则与法律一致为目标，在联合王国和爱尔兰共和国现行立法以及欧盟指令的框架下加以制定。”此外，在英国大部分的具体会计准则中都专门设立了一节，单独讨论与这些会计准则相关的法律要求问题。可见，英国虽然与美国一样也制定了会计准则，但是，英国有关法律(尤其是《公司法》)对英国会计准则具有相当大的影响。会计准则制定机构亦十分重视法律要求对会计准则的制约问题。

(三)努力与国际会计准则的要求进行协调。
关于这一点，在英国《会计准则前言》中也作了如下说明：“在制定财务报告准则时，已适当地考虑了国际方面的发展。会计准则委员会支持国际会计准则委员会(IASC)协调国际财务报告的目标。作为这种支持的实际行动，在每一项财务报告准则中均设立了一个小节，说明在处理相同课题时它与国际会计准则(IAS)的关系。在大多数情况下，遵守财务报告准则就能自动地保证遵守相关的国际会计准则。当财务报告准则与国际会计准则的要求出现差异时，报告主体应在本委员会的会计准则的应用范围内遵守会计准则。”近年来，ASB在制定会计准则时，还逐渐加强了与国际会计准则委员会等其他会计准则制定机构的合作与联系。例如，FRSl2"准备、或有负债和或有资产”就是与IASC合作的一个项目。另外，FRSll“固定资产与商誉的减值”和FRSl4"每股收益”则在很大程度上受到国际会计准则第36号“资产减值”和第33号“每股收益”的影响。#p#分页标题#e#
(四)关于会计报表。
公司法和标准会计实务说明都要求编制资产负债表、损益表和合并报表。但标准会计实务还要求除小型公司外，都要编制财务状况变动表，以反映营运资本的增减变动，并对现金及短期投资增减变动的结果作为营运资本的组成部分在表的底部单独反映。

三、英国的会计职业组织
并没有组成全国统一的组织,有哪些会计职业团体，英国的会计职业团体相互联系而各自独立。注册会计师协会也即注册会计师特许协会还有管理会计师特许协会,关于特许以及御准的含义。英国会计职业界相当庞大,与会计紧密相连的是审计,而审计准则的则由会计职业团体协商委员会制定，回顾美国的审计标准的制定,美国开始由注册会计师协会制定,其后也有专门的机构制定,英国的审计标准还有审计指南由英国会计职业团体协商委员会,还有其他的协会制定和发行,介绍该协会的组成结构。

四、英国会计模式影响
国际会计dissertation英国片会计模式渐受“欧盟”的影响。由于英国已成为欧共体(现为欧盟)的成员国之一，因此，欧洲大量的会计实务与规定已逐渐渗入了英国的财务报告之中。目前，英国会计准则不仅需要考虑与国际会计准则协调的问题，而且还要考虑“欧共体指令”和欧盟的其他会计要求。一个显著的例子是，“欧共体”第4号和第7号指令对大型公司、中型公司和小型公司提出了不同的会计披露要求，并且允许小型公司在编制向公司注册处申报的简化报表以及向股东提供法定报表时，可以获得更广泛的豁免。受以上规定的影响，英国会计准则委员会在20世纪90年代后期制定并发布了“小型报告主体财务报告准则”。