On the timing of the accounting continuing education opportunities with new guidelines

Abstract: The changing regulatory environment, management objectives of continuous improvement and innovation related to management theory, accounting theory and accounting practices for the development to expand the space, experience, management will undoubtedly be outdated. The teaching of accounting and practitioners to adapt to new situations needs. Continue to receive continuing education. Seize the opportunity to systematically study and improve their professional knowledge.

Paper Keywords: continuing education opportunities of the professional accounting knowledge management theory and practice of environmental accounting management accounting experience in management theory
First, the cyclical changes in accounting regulations and the business opportunity of a systematic
1. Cyclical changes in accounting regulations the accounting laws, regulations, rules and regulations enacted and revised often in succession, not concentrated, which is in a stable phase characterized by changes in the rules and regulations and only after several years of relative stability only once more after large-scale changes in the rules and regulations. Because when the accounting rules and regulations after a certain period of relative stability after the regulatory environment, management targets and management objectives will change. In order to adapt to the development of the situation on the need for large-scale systemic change rules and regulations. Rules and regulations of the cyclical characteristics of great change, this cyclical performance: relative stability to the system from changes in the state, to the new relative steady state, the cyclical changes in accounting rules and regulations development.

2. Systematic knowledge of accounting personnel of the timing in the accounting rules and regulations promulgated and a relatively stable period of individual amendments to accounting rules and regulations. The lack of rules and regulations to learn and understand the systematic understanding of the architecture. For a short time in the accounting of the accounting staff, accounting rules and regulations of the system difficult to grasp systematically. Difficult to achieve good learning, understanding and use of effects in the accounting rules change cycle, the time when the systemic change is approaching, is the systematic accounting staff accounting knowledge a good time to change the accounting rules and regulations promulgated by the new big regulatory system is the systematic accounting continuing education teaching personnel. This period is the systematic study of accounting professionals in the golden age of business knowledge in accounting education and accounting practices business knowledge workers to be good at grasping the opportunity to systematically do a good job of accounting continuing education and professional knowledge updated. Grasp the opportunity of continuing education will have a multiplier effect.

3. Replenish combined with system update for the accounting rules and regulations promulgated in a relatively stable individual rules and regulations, learning to grasp the timely, timely study, replenish, to play a system of business knowledge structure "patch" role . "patch" type of training and study, a simple, low-cost characteristics, the key is to grasp the timeliness. If you lose a timely opportunity to learn, it can not necessarily easy, cost: systemic change for the period of centralized accounting rules and regulations promulgated by the accounting rules and regulations system, learning is the key to grasp the systemic. Structure of accounting knowledge to play the system "upgrade" role. A system "upgrade" type of training, learning, content and more difficult, time consuming, requires a certain stamina and high cost of training to learn, but the effect is significant. Long-term utility.

Second, the new <<Accounting Standards>> system enacted to create an opportunity for the systematic business
In 2006 the Ministry of Finance has promulgated a system of corporate accounting rules and regulations issued by the Ministry of Finance in February .2006 new <<Accounting Standards>> system, the system includes a basic criteria, 38 specific criteria: in October 2006 issued 32 and most of the specific accounting standards corresponding to the specific application guidelines and accounting standards of a nature guide <<accounts and major accounts processing>> specification of these corporate accounting rules and regulations covered almost all types of enterprises and various business . Enterprise for accounting recognition, measurement, report provides a unified and standardized regulatory system is based.

New <<Accounting Standards) 45 Department of reform span. Universal and very systematic .1992 issued (July 1, 1993 implementation) of the corporate financial accounting, "two, two systems" so that China began to market economy, corporate financial accounting system of norms into the pace. "two, two systems", including <<Corporate Finance General >>,<< Accounting Standards>> and 10 sub-sectors of the financial system and the 13 sub-sector accounting system , but still criteria and system integration to system-based, the implementation of sub-industry standards. After ten years time, has made public a 16 <<Accounting Standards>> (which is the level of specific accounting standards) and some improvement of the system, criteria began to reform the normative model, began to explore regardless of industry, regardless of ownership of a standardized model, but for the further development of market economy, joined the WTO, the global trend of economic integration to speed up the new situation, the need for systematic changes in concentration of .2006 introduced such a large scale, covering all industries and different business <<Accounting Standards>> system, creating a new situation specification guidelines, and the unprecedented level of international standards to achieve the internationally recognized basic "convergence "to achieve the accounting rules and regulations to adapt to market economy a historic leap, is China's market economy development in the history of a pioneering work.

At present, in achieving international convergence of accounting rules and regulations, after being vigorously grasping the implementation of new accounting rules and regulations to ensure the correct implementation of new accounting rules, according to China's accounting rules and regulations for financial reporting documents produced to achieve the international equivalent, to reduce information costs and promote economic integration and international capital market integration process. In this sense, to seize the new system of accounting standards promulgated time. Continuing education to improve the accounting of special significance.


Third, pay close attention to <<Accounting Standards>> system of learning, training and implementation
Such a large change in accounting rules and regulations, not in time to learn to master, you can not do the job work, business management tasks can not be completed in the business opportunity in front of systematic knowledge. teaching and practitioners of accounting, business organizations, various continuing education and training institutions, training and teaching of accounting workers and government departments to a unified understanding. Consensus for learning, training and implementation of the enabling environment and atmosphere. First, government departments to undertake strategic planning and high-end training responsibilities. To develop learning and training, supervision and inspection planning, implementing rules and regulations to promote and increase new <<Accounting Standards>> system of propaganda, do a good job of teaching staff training and management of medium-sized backbone enterprises of study and training, to guide market training, to ensure the continued quality of education.

Second, enterprises continue to accounting education into the development plan. Necessary to implement the new <<Accounting Standards>> system for improving the competitiveness of companies to adapt to market competition, enhance the corporate image of systems engineering, co-ordination arrangements create a supportive learning training environment to support small accounting authors seize the opportunity to implement the learning content, to ensure learning. Effectively enhance the awareness of accounting information services, to further regulate corporate accounting practices. Third, the training and teaching institutions to improve efficiency. Efficiency and quality-oriented, for participating in the training staff to provide quality services. Create first-class training performance. Ensure that the training by learning to grasp <<Accounting Standards>> system, new content, new ideas, new features to improve the quality of accounting information and lay a good foundation Fourth, the majority of accounting professionals to really learn and practical. Use of various means of learning theory with practice, the new <<accounting standards system>> system is integrated into the spirit of the production and operation management accounting process, determine the correct analysis and processing business. To truly change, and abide by the accounting professional ethics for the accounting information users provide a high standard of financial reporting.

Fourth, take <<Accounting Standards>> system, some new ideas, new features
1. The concept of enterprise value maximization. The traditional goal of business is business to pursue profit maximization, as China's market economy system to further improve the operation and management activities of market players tend to be more rational, the new system of rules to maximize the value of the enterprise concept more clearly. More attention to asset impairment test results and changes in fair value, in order to promote more reliable accounting information. To enhance the business performance is an important means of increasing the value of capital and factors, but not the only means and factors to measure the actual value of the business fair, not only to From the perspective of the income statement of a measure of business income and expenses during the impact on profits, but also from the perspective of corporate balance sheets to measure the status of the assets and liabilities and the impact on net asset value. Throughout the entire enterprise share asset condition and operating results will be more comprehensive and objective evaluation of information, can fully reflect the effect of fiduciary management decisions, so maximizing the value of philosophy more scientific than the concept of profit maximization. Responsibility for the trustee to reflect user requirements and to meet the information more meaningful. Links to free download http://www.hi138.com 2. On the balance sheet liability method of accounting for income taxes the new accounting standards reflect the corporate philosophy of maximizing the value of income tax will not have a big impact, reflects the new accounting standards system in the concept of maximizing enterprise value basis. Using the balance sheet liability method of accounting for income taxes. Thinking perspective standing on the tax authorities. Tax basis used to measure changes in assets and liabilities, the tax authorities to determine the form of corporate income tax liabilities or the company's future income tax benefits, in other words, operating income and market value changes of the profits (losses) will have an impact on the income tax. Enterprises to According to market changes and operations, in the balance sheet date the carrying value of assets and liabilities for income tax test adjusted book value and the formation of temporary differences between the tax base if the book value of assets or liabilities is greater than the tax base the book value of less than the tax base. Resulting taxable temporary differences. Corporate income tax liabilities as a deferred until after the pay income tax: If the book value of assets or liabilities of the tax base is less than the book value is greater than the corporate tax base resulting deductible temporary differences, deferred tax assets as a business, to be future income tax credits of deferred tax assets and deferred tax liabilities, net, in fact, is the income tax adjustments. In order to correctly reflect the condition of the assets and income tax adjustment of book value, the resulting book value and tax basis of the difference between being subject to the tax base. But in order to reflect the deferred income tax assets or liabilities, and left after the liquidation, therefore, not only to income tax accounting income and cost accounting. Also accounting for assets and liabilities, the balance sheet liability method of accounting for income taxes, with the concept of enterprise value maximization linked. Is more comprehensive, objective accounting concept.


3. Accounting Standards on the targeted system. Norm objective of accounting standards can be understood from the following five aspects: First, the goal of accounting standards in the accounting services provided during positioning of the final product. That the financial accounting reports to achieve the goal, to achieve this goal and also in accordance with accounting standards system standard corporate accounting practices of the entire process. Second, financial and accounting information must be provided in the report with the financial condition, operating results and cash flow-related information of financial accounting reports provide information not only comprehensive, complete, true and reliable, but also is associated with business decisions and useful information, which requires not only to the preparation of standard financial statements, but also pay attention to the preparation of notes, as long as the transactions or events on the financial position, operating results and cash flows present or future impact is useful information, it must notes on the statement disclosure, or, in particular, the content can not but affect the future of pre-disclosure, so that disclosed in the table combined with the disclosure sheet.

Third, the report by the accounting information to reflect management's fiduciary responsibilities. Requires accountants to report on the accounting for dynamic analysis and comparison of information, including comparative analysis of the accounting period, year to year an analysis, users can be analyzed for the report evaluation of the information provided for evaluation. Fourth, the information will help users make the right economic decision-making, affecting the proper decision-making focus is to provide false information in a certain sense, so that users of accounting information to make the right economic decision-making, is Accounting Standards in the target level in the professional ethics requirements of the accounting work must be "honesty, integrity as the most important, adhere to the guidelines, not to cook the books." Fifth, the service targeted to business and concerns of external stakeholders who, rather than as objects of internal information users such as investors and investor interest, the relevant government departments, past transactions or events, and other creditors.

4. And in line with international standards on China's national conditions and the new corporate accounting standards system, with international accounting standards to achieve the basic "convergence." Formation and some of the provisions of international differences in accounting standards, but in line with China's actual reasonable. The following two with international accounting standards exist substantial differences: First, the generous state-owned enterprises can not be regarded as a related party relationship in accordance with international accounting standards, involving the same state-controlled enterprises should be regarded as related parties, while China's new corporate accounting standards requirements. Does not constitute a direct investment relationship, and group membership of the state-owned enterprises are not considered related party relationship. Not as a company under common control, the same transactions and events should be non-controlled enterprises or non-related parties deal with the relationship. The second is long-lived assets for impairment shall not be reversed after the international accounting standards, all production is impaired were to be impaired. the income statement. After the elimination of the impairment factors, impairment can be reversed. China's new corporate accounting standards system requirements. More liquid asset impairment loss in value of assets to be allocated after the resumption, but the fixed assets, intangible assets and other long-term asset impairment losses, and financial tools are not quoted in an active market and whose fair value can not be reliably measured The equity instrument is the impairment loss, as if a permanent impairment, if impairment provision is not reversed. First, because the larger the value of such long-term assets. For the provision for impairment in need of special care and once the impairment should be considered as permanent impairment. Secondly, because the objective reality of moral hazard. In recent years the existence of the provision for impairment and the use of manipulation of profits back to the case. This is a measure to prevent moral hazard.

5. On the concept of corporate accounting services. The financial accounting, generally speaking in the provision of two services: one internal services. Implementation of financial strategies for business and operational decision-making to provide professional technical services. Raise financing analysis, project feasibility analysis, assessment of responsibility centers, cost control, performance analysis are for the internal management services. Internal accounting services to serve the managers of the business strategy and decision-making intent, some service activities, and information is also confidential: the second is the external services for corporate investors, creditors, governments and relevant departments, the implementation of the public economic decision-making and public management information services. Accounting standards system as government regulations, mainly regulate corporate accounting behavior of external services, the company disclosed accounting information is of high quality, true and reliable. And is the information users need, the accounting standards system to play standard accounting functions and role of external services should be said, because of internal corporate accounting standpoint different services and foreign service. Focus on service delivery is different. Domestic services in accordance with information seeking performance, with emphasis on practical, while the foreign service in accordance with guidelines, seeking norms, re-credit. Links to free download http://www.hi138.com