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会计行业的监管太多
Too Much Regulation in the Accounting profession

财务报表的准备工作正变得越来越复杂。上市公司必须遵守公司法规定,财务报告准则和证券交易所要求准备他们的年度报告。遵守这些规定,有太多的规定吗?

财务报表的重要性

会计师在企业总结、评估和分析公司所有的活动和准备财务报表,为管理者和外部投资者提供财务信息。经理在他们的公司需要控制和管理财务信息问题。除此之外,外部投资者需要财务信息来分析企业的财务活动和并做出决定。公司的财务报表的主要使用者是追随者。

投资者:需要信息来评估管理工作和管理得当地使用它们,效率和盈利做出决定对他们的投资。例如,他们使用信息来决定是否保存,购买或出售股票和评估支付股息的能力。

供应商:他们使用信息决定是否供应,确定客户的偿付能力,如果公司长期稳定供应的主要客户。

银行:他们将决定贷款和利息支付时间和决定他们应该或不应该借给。

顾客:他们评估公司的稳定和盈利能力，评估提供报酬的能力,退休的好处。

政府部门:他们需要信息来测量和分析所有商业活动的公司(收集所得税,产生国家统计局)

公众:公众人士使用来确定对当地经济的影响公司的活动和评估公司的发展变化。

准备可靠的财务报表对上述用户的需求,许多法规已经颁布,帮助公司和监控的过程。

The preparation of financial statements is becoming more and more complex. Public listed companies have to comply with Company Law regulation, Financial Reporting Standards and Stock Exchange requirements in the preparation of their annual reports. And for complying with these regulations, is there too much regulations?

财务报表的重要性——The importance of financial statements

Accountants in companies summarize, evaluate, analyze all of activities of companies and prepare financial statements to provide managers and outside investors with financial information. Managers need financial information to control and manage problems in their company. Beside that, outside investors need financial information to analyze financial activities of companies and make decisions. The major users of company's financial statements are following

Investors: Need information to assess the stewardship of management and using them properly, efficiency and profitably for take decisions about their investment. For example, they use information to decide whether to hold, buy or sell shares and assessing the ability to pay dividends.

Suppliers: They use information to decide whether to supply, determine solvency of their customer and long term stability if the company where they supply is the major customer.

Lenders: They will determine whether their loans and interest will be paid on time and decide they should or shouldn't to lend.

Customers: They assess the stability and profitability of the company and assess the ability to provide remuneration, retirement's benefits, etca€|

Government authorities (tax, auditinga€|): They need information to measure and analyze all of the commercial activities of the company (collect income tax, produce national statistics, etca€|)

Public: Members of the public use to determine the effect on the local economy of the company's activities and assess development and changes of company

To prepare the reliable financial statements responding to the above needs of users, many regulations have been promulgated to help companies and monitor that process of making. Main regulations comprise of Company Law, Financial Reporting Standards and Stock Exchange requirements

财务报告的标准——Standards of Financial Reporting

history of Accounting was established in a long year ago since human know trade and exchange. In any generation of human, trade and exchange always based on rule and standards and suitable in these generations. For managing trade and exchanging more effective,