享乐主义论文 文献综述 英文（样例5）

第一篇：享乐主义论文 文献综述 英文

Chapter Two Literature Review 2.1 Definition

2.1.1 The definition of hedonism

The hedonism is the doctrine that pleasure is the sole and the proper aim of human action.It is usually associated with a more physical, egoistic, or unrefined definition of “pleasure” than that found in the related doctrine of utilitarianism.2.1.2 The brief introduction of Garfield's A Tale of Two Kitties Garfield's A Tale of Two Kitties is a very famous cartoon in America.Garfield, America’s favorite feline, follows his owner, Jon, to England.The U.K.may never recover, as Garfield is mistaken for a look-alike, regal cat who has inherited a castle.Garfield savors the royal treatment afforded by his loyal four-legged subjects, but his reign is in jeopardy.The nefarious Lord Dargis is determined to do away with Garfield, so he can turn the castle into a resort.Garfield’s bigger, better, more purr-fect world is soon turned upside down in this tale of two kitties.2.2 The foregoing researches 2.2.1 The hedonism in the picture of Dorian Gray

The author of the picture of Dorian Gray is Oscar Wilde.Hedonism is one of his important representative of English aesthetics.His novel the picture of Dorian Gray reflects the hedonism.It mainly talks about the bad results and the nature of the hedonism.“ To mention the hedonism, from the pont of outlook on life, we can say that in fact, the picture of Dorian Gray in the novel is exactly the picture of hedonism.Once „the father Devil‟-Lord Henry Wotton, inspired Dorian to enjoy the unbated and infinite pleasures every term the young man takes in his life is definitely for the worse.Why? The answer lies on the process of how the young man changes from the pure boy to a crude and crazy man.......This novel reveals the visible symbol of a new Hedonism.Then we can conclude that the life style adopted by Lord Henry and Dorian Gray is just the typical life style of Hedonism.”-----(Yanghui, 2013, Page 9)

“According to Floyd‟s „personality Theory‟, the two famous critics Bernard Green and Li Ruixue reach an agreement that Dorian Gray is the symbol of „ego‟(one of Floyd‟s personality Theory:id, ego, superego), and the painter who help him find his beauty is the symbol of id, the devil who lead Dorian Gray to death is the symbol of superego.”----(Yanghui, 2013, Page 10)2.2.2 The Cause of the Formation, Essence and Harm of the Current

Hedonism-----written by Zhang Yonghong

“The formation of the hedonism has its practical causes: the development of socialist market economy objectively offers physical conditions and social setting for it;the changes of the values since China‟s reform and opening up to the outside world have made mental basis of it ready;and the negative influence of popular culture makes for its cultural root.Hedonism is both materialism and egoism, the harm brought by which should not be ignored: it is a threat to the benign progress of economy, a corrosive of politics, a midwife of social corrupt phenomenon and a goad of social contradiction;it is also a cauterant of the Chinese spirit----fighting laboriously.So we have to attach enough importance to it and fight definitely against hedonism.”------(Zhang Yonghong, 2004, Page 36)2.3 Summary The previous research is mainly discuss about the bad results and the nature of the hedonism and the cause of the formation, essence and harm of the current hedonism.But the study on the influence of hedonism to college students is few.So I will focus on this part.I will focus on the hedonism in the cartoon of Garfield's A Tale of Two Kitties.Through the analysis of the character of Garfield and his behavior, I will explain the hedonism of Garfield’s and the hedonism in real society.I will also focus on the reason and harm of the hedonism and its influence to the college students’ life to help them avoid hedonism.Bibliography

1.Oscar Wilde.The picture of Dorian Gray [M] Oversea Publishing

House, 1994 2.Richard Ellmann.Oscar Wilde [M] New York: PenguinBooks, 1988 3.The analysis of hedonism in the novel the picture of Dorian Gray

-----written by Yanghui, 2013 4.The Cause of the Formation, Essence and Harm of the Current

Hedonism-----written by Zhang Yonghong

(Politics Department, school of social science and humanities，Tsinghua University, Beijing 100084, China)

第二篇：汽车营销论文英文文献

Foreign automobile marketing mode rare reference to the research for the automobile marketing mode, and also rare.After the existing data

collection and found that foreign automobile marketing mode of literature concentrate on franchising(4S monopoly)in the field.John S Kiff(2000)view is that the car manufacturers, franchise model represents a low input, low-risk and control channel for the market.Franchise mode on the car because franchisees have many requirements, such as the minimum level of sales and service capabilities.Car manufacturers do not need to sell part of investment capital and management, these tasks borne by the dealer.Johny K Johansson McCrane / shaker(1998)that the franchise model is the most important features of manufacturers and distributors from the “zero-sum race” into a mutually supportive relationship between the “win-win” relationship.Abell, Mark(1993)found that consumers store to buy a car through the license, especially high-end cars, not only the purchase of the product itself, but more importantly a symbol of status, peer recognition and the reality of man's spirit so that if The expensive high-end cars with poor car market crowded together on the show, will greatly reduce the value of the former.On automobile marketing mode, many of our scholars from different angles, using different methods to make their respective contributions, mainly in the following areas: Sized Enterprises Jiang-hui, “Multinational Automobile Marketing Models”(2004)proposed: the current mode of the general framework of the car market is divided into three main elements: marketing ideas, marketing

organizations and marketing.Construction of the network from the

marketing point of view, the network marketing model into construction mode, and network by network models and patterns;from the marketing organization's point of view, the agent system into marketing mode, auto trading market system, distribution system of licensing, multi-brand specialty forms, etc.;from the marketing point of view, the agents and direct marketing model into other ways.Hanxue Chun in “System of China's auto sales and auto sales market structure model”(2002)that: a

reasonable model would be automotive products as the main distributor for the leading all aspects of service features, the user at the core to the Automotive enterprises, automobile products(vehicles, parts and

components), car dealers, car product users, car repair services, auto finance services, car insurance services, and business management

together.He Jihong Yu country side and the “Reform and Reconstruction of automobile marketing mode,”(2006), the proposed guidance based on ecological theory, marketing models of new cars: car sales Ecological Park.The park, car manufacturers, dealers, consumers and stakeholders to realize the value of the transfer and for the purpose of forming a value chain and value network, build a “living system” the interests of the community.WANG Yi Jun Wu submerge cases and the “development pattern of China's auto sales model the dynamic features of analysis”(2005)to

construct a development pattern of China's automobile marketing mode of the system dynamics model, marketing model analyzes the dynamic evolution of various characteristics, and prediction within the next few years, China's overall vehicle sales model pattern trends.Mu Xiaoli and Li Yuan in “emerging automobile marketing mode,”(2002)presented a paper on Cultural Marketing Model: Dalian University of arrest and Zhoukuai Bin Yu Duo also “E-commerce will be applied in the automotive marketing”(2002)article, detailed analysis of the e-commerce applications in the automotive industry opportunities and difficulties, and e-business transformation of Chinese auto industry made a preliminary study.Bear Country Dr.Qian Zaiqi thesis “based on the value of transferring the system mode selection of the Chinese car market evaluation”(2006), the use of fuzzy comprehensive evaluation model, from value creation, value added, value delivery and value of collaborative 4 categories 30 transferring the system to establish the value of indicators

competitiveness evaluation index system of the car on the five main marketing mode were evaluated.In summary, the present theoretical model of vehicle service marketing research is lagging behind, the discussion on the practical level, more, there is a certain lack of theoretical depth;from a local point of view of many, but a comprehensive systematic infrequent.The rapid development of practice, an urgent need for our automotive service marketing model features, performance and its future pattern of running in-depth, Ji Tong analysis and research, so as to China's automotive industry to provide the sound development of the future theory of Jian Yi Zhi Dao and useful.原文：

国外少有汽车营销模式的提法，对于汽车营销模式的研究也并不多见。经过对现有资料的收集和整理发现，国外汽车营销模式的文献集中在研究特许经营（4S专卖）领域。John S Kiff(2000)的观点是对汽车制造商来说，特许经营模式代表着一种低投入、低风险和针对市场的可控渠道。因为特许经营模式对汽车特许经销商有许多要求，诸如最低销售水平和服务能力等。汽车制造商不必对销售环节投入资金和管理，这些任务由经销商承担。Johny K Johansson

McCrane/shaker(1998)认为特许经营模式最重要的特点是制造商和经销商从“零和竟赛”的关系转化为相互支持的“双赢”关系。Abell，Mark(1993)研究发现，消费者通过特许专卖店购买汽车特别是高档车，不仅是购买产品本身，更重要的是一种地位的象征、同龄人的认同以及现实男子汉的气概等，如果这些昂贵的高档车同低劣的车一同放在拥挤的市场中展示，会大大降低前者的附加值。关于汽车营销模式，我国许多学者从不同的角度，利用不同的方法，做出了各自的贡献，主要表现在以下几个方面：康灿华、姜辉在《跨国公司在华汽车营销模式研究》（2004）中提出：目前一般把汽车营销模式的框架划分为三大要素:营

销理念、营销组织和营销手段。并从营销网络的构建角度，把营销模式分成建网模式、借网模式和并网模式;从营销组织的角度，把营销模式分成总代理制、汽车交易市场制、特许经销制、多品牌专卖形式等；从营销方式的角度，把营销模式分成代理和直销等几种方式。韩学春在《中国汽车营销体系和汽车销售市场结构模式的探讨》（2002）中指出：合理的模式应该以汽车产品为主体、经销商为主导、全方面服务为特点、用户为核心地把汽车制造企业、汽车产品(整车、零部件)、汽车经销商、汽车产品用户、汽车维修服务、汽车金融服务、汽车保险服务和工商管理联系在一起。俞国方和贺继红在《汽车营销模式变革与重构》（2006）中，提出了基于生态学理论为指导的新型汽车营销模式:汽车营销生态园。园区内，汽车生产商、经销商、消费者及相关利益者以价值转移和实现为目的，形成了价值链和价值网，构建了“类生物”的利益共同体。吴泅宗和王奕俊在《中国汽车营销模式发展格局的动态特征分析》（2005）中，构建了中国汽车营销模式发展格局的系统动力学模型，剖析了各种营销模式的动态演化特征，并且预测了未来几年内中国汽车营销模式格局的总体发展趋势。牟晓莉和袁理在《新兴汽车营销模式探讨》（2002）一文中介绍了文化营销模式：大连理工大学的逮宇铎和周会斌也在《电子商务将在汽车营销中得到应用》（2002）一文中详细分析了电子商务在汽车工业中应用的机会和困难，并对中国汽车工业的电子商务改造进行了初步的探讨。熊国钱在其博士论文《基于价值让渡系统的中国轿车营销模式选择的评价》（2006）中，借助模糊综合评价模型，从价值创造、价值增值、价值交付和价值协同4大类30个指标建立了价值让渡系统竞争力的评价指标体系，对五种主要的轿车营销模式进行了评价。综上所述，目前有关汽车服务营销模式理论上的研究相对滞后，实际操作层面上的讨论较多，有一定理论深度的探讨不够；从某个角度出发的局部研究多，但全面的系统性研究较少。实践的迅速发展，迫切需要对我国汽车服务营销模式特征、运行绩效及其未来格局进行深入、系统的分析和研究，从而为我国汽车产业未来的良性发展提供理论指导和有益的建议。

相似文献：国外汽车企业营销模式对于我国的启示 The Enlightenment of the Marketing Modes of the Foreign Automobile Enterprises on Our Country 笔者:张建英, 期刊 科技谍报开发与经济SCI/TECH INFORMATION DEVELOPMENT & ECONOMY 2006年 第11期我国汽车市场营销模式探讨 笔者:白玉,程莎, 期刊 神州团体经济CHINA COLLECTIVE ECONOMY 2007年 第30期我国汽车营销模式的现状及对于策 笔者:邢伟, 期刊 天津职工现代企业管理学院学报JOURNAL OF TIANJIN MODERN ENTERPRISE MANAGEMENT COLLEGE FOR STAFF AND WORKERS 2003年 第04期关于我国汽车营销模式成长的探讨 Probing into Chellona automobile

marketing mode development 笔者:刘飞,徐成, 期刊-焦点期刊 特区经济SPECIAL ZONE ECONOMY 2007年 第08期浅显的议论我国汽车营销模式 笔者:蔡云,聂丹丹, 期刊 神州团体经济CHINA COLLECTIVE ECONOMY 2007年 第08期我国汽车市场营销模式和计谋的成长标的目的 Development Orientation of The Sales Mode and Strategy in Chellona Automobile Market 笔者:胡晓, 期刊 上海汽车SHANHAI AUTO 2002年 第10期

第三篇：英文文献

民营企业文化建设研究

本文转自浅论天下

民营企业是我国经济建设中的重要力量。但许多民营企业经营管理上存在一个共同的问题，即忽视企业文化建设，缺乏优秀的企业文化。21世纪的企业竞争将突出地体现在企业文化力的竞争上，企业文化管理将是继经验管理和科学管理之后的一种新的管理方式。在文化管理日益受到重视的今天，民营企业必须加强企业文化建设，以此改善经营管理，为企业的发展提供持久的内在动力。民营企业文化的发展有一个历史的过程，形成了民营企业文化多样的特征。本文总结了民营企业文化建设的现状，对目前民营企业文化建设存在的误区进行了详细分析。在此基础上，本文提出了民营企业文化建设的指导原则、方向、方法和相应措施，并对如何培育有特色的民营企业文化提出了相应的对策。最后，以正泰集团为例，进行了民营企业文化建设的案例分析。

Private-owned enterprises are very important force in our country“s economic construction.However, there is a common issue existing in many private-owned enterprises in their business administration that is they neglect the enterprise culture construction and lack of excellent enterprise culture.The competitions of enterprise in 21st century will highlight in competition of culture strength.The enterprise culture management will become a new management way after the management way of experience and science.The private-owned enterprises must strengthen culture construction so as to improve business administration and provide permanent internal impetus for the development of enterprises.The development of the private-owned enterprise”s culture has a historical process and forms a diversiform character.The article sums up the actuality of the Private-owned enterprise“s culture construction and provides detailed analysis for mistakes in the private-owned enterprise”s culture construction at present.On the basis of it, the article put forwards the instructional principia, direction, method and corresponding measure for the private-owned enterprise“s culture construction and provides the corresponding suggestion for how to develop the private-owned enterprise”s culture that has distinguished features.According to the case of Zhengtai Company, this article also gives empirical analysis of the enterprise culture construction.本文转自浅论天下

第四篇：英文文献翻译

数字印刷的未来

------北大方正的董事长刘小琨在国际论坛上对于印刷技术的发展的发言

在我们外国友人介绍了他们的数字印刷技术和创新后，我想借这次机会去介绍北大方正对于印刷业的想法。

北大方正是一个基于它拥有自己的伟大的独立的技术，服务与全球媒体行业的技术公司。我们提供一个先进的商业模式和一个广阔的市场营销观点。我们提供报纸和出版行业的一个从最初的内容到最终的内容出版的完整的应用程序解决方案。我们提供商业印刷公司印刷过程的一个完整的解决方案和印前，印刷，印后的管理，并提供政府机关完整和可靠的系统制作和发送官方文件。

数字印刷和北大方正的造诣

作为数字印刷，我相信它包含三个方面，第一方面是数字化的生产流程，第二个方面是印刷过程，第三个方面是管理。

首先，我想去解释生产流程的数字化。生产流程的数字化包括排版，imposition，打样，制版，印刷，印前JDF指令和工作流程。随着技术的发展，数字化生产流程已经包含越来越多的项目。印刷技术已经改变了激光图像雕刻到CTP和数字印刷，从印前的数字化到印前，印刷和印后的集成。数字化生产流程是数字印刷的基础。它是效率、质量和成本的一个重要保证。

生产流程的数字化将必然导致印刷内容的数字化。数字化文件基于更方便长距离传输的文件格式。这需要我们去创建一个可存储、查询和转载的印刷文件数据库，提供印刷购买者较好的印刷服务。电子通讯、图书和杂志已经成为印刷媒体多次输入及输出技术的一个重要的完整的模型技术。

最后，管理数字化已成为印刷数字化的一个重要的部分。管理数字化包括设置印刷服务网络，它指的是自动提供更快的服务报价，跟踪工作等等。管理数字化还包括加强员工和财产资源的管理，项目管理的准确的项目计算，客户关系管理系统的市场和销售数据库的实现，以及编辑、印刷、分工的集成管理。管理数字化已经越来越紧跟生产流程的数字化的脚步。

印刷数字化的这三个方面是我的观点。那么方正在这三个方面已经做了或者实现了什么呢？ 方正在生产流程的数字化的实现是包含一下产品在内的，包括方正FIT页面布局软件，Wenhe 拼版软件，EagleProof，EagleDot 数码打样，语言文体库，RIP，打印控制器，ElecRoc 工作流程和CTP，EasiPrint 数码印刷系统和SuperLine 防伪系统。同时在印刷内容数字化中，方正有多媒体内容系统和数字化资产管理印刷系统。我们在数字化管理上也有RIP和分配系统。对于数字化印刷，方正已经做了很多贡献。

我们现在看看全球印前数字化的进程。CTF已经进入了它的发展的最后阶段。CTF已经在其发展的顶峰。数字化彩色印刷正在迅速发展。

数码印刷的全球趋势

数字化印前软件的全球进程是怎样呢？我们可以看到，RIP应用程序已经达到了顶峰。印刷和可变数据印刷正迅速发展，同时完整综合的印刷工作流程在稳健地发展。中国的印刷趋势与全球印刷趋势有一点点差异。这些差异体现在发达地区和发展中地区。发展中地区需要很长时间和很大空间去达到发达地区的水平。

接下来让我们去看看CTP的趋势。我之前已经提到，CTF已经进入它的生命周期的最后阶段，但是它仍有一些新的发展，原因如下：成熟的CTF生产流程，集成系统的特性，高成本高效率的性能，高投资高回报的性能，广泛的市场基础和在中国不同地区，需求的不同。在中国接下来的三年里，CTF的就职人员数量每年将约100人。在接下来的几年里，CTF和CTP将并存在市场上。

对于CTP，在一些发达国家和发达地区，它已经十分受欢迎。由于CTP的全面数字化，CTP的生命历程将比CTF的生命历程长。在中国，CTP仍处于一个发展的阶段。随着CTP设备和制版的价格的降低，CTP应用程序将使生产最大化。从2006年起，在中国，CTP的安装已经达到750台，以后的每年增加200-300台。我们相信未来的几年里，CTP将以高成本高效率的性能成为印刷市场的主流。至于全球市场，我们可以看到，CTP的应用程序的发展在美国变得越来越慢，同时，在欧洲，CTP应用程序的发展也变得平缓，但是在中国和南美，CTP仍处于一个快速增长的阶段。

接下来我想分享一下数字化工作流程的所有应用趋势。CTP和工作流程组成CTP系统。CTP的安装不仅仅是对设备的购买，而是拥有工作流程软件，程序，制版和系统设备。基于JDF/JDF的工作流程能够连接印前到印刷到印后，它已经成为CTP系统的核心。我想在这儿提到的是：方正的ElecRoc 工作流程系统和CTP 应用技术是被特别设计的，符合中国（和亚洲）的印刷企业。对于工作流程来说，网点，色彩管理，字体语言库，捕捉和油墨控制是最重要的组成部分。正在应用的是胶印和数码印刷合成的集成工作流程。在印刷企业里，对于公司的管理，紧密结合ERP系统的数字化工作流程将变成基本的平台。

现在，让我们来看一下印刷进程的全球趋势。从2005年到2010年，胶印，数码印刷和附加服务的全球百分比将会增加。印刷进程中将逐渐从胶版印刷向数码印刷，然后再向附加服务转移。

传统胶印虽然仍处于正在增长的趋势，但是它在印刷市场所占的份额却正在下降，而数码印刷所占印刷市场的份额正以我们可见的状态迅速增长。这是印刷工艺的一个改变，尽管在未来很长一段时间里，胶印将仍然是印刷技术的主要力量。由于数码印刷的快速增长，它将提高它在印刷市场的份额。数码印刷有短版活件，可变数据印刷，高速印刷，远程印刷和印刷个性化这些特殊的优势。印刷现在不仅仅是一个工艺，它还让我们有广泛的为购买者提供附加服务的机会。

下面是我们对喷墨印刷发展的看法。从2005年到2010年，在商业印刷的领域里，直邮，传统印刷，包装印刷，标签和出版都将快速发展。直邮行业的增长率将达到24%，包装印刷将达到60%，标签印刷将达到39.9%。我们可以得出结论，喷墨印刷即将突破中国市场。

喷墨印刷发展是随着数码印刷发展起来的，干墨粉成像是最受欢迎的成像技术。但是由于格式，速度和衬底的限制，干墨粉成像技术的发展面临限制。以上所有的限制和劣势都能够被克服来满足生产的需求。喷墨印刷技术近年来已经在迅速发展，并且将成为数码印刷的主流。在包装，标签和出版领域，喷墨印刷的行业增长率将显著增加。数码印刷将随着高性能印刷服务和工作流程的支持而发展。

印刷行业不仅仅是一个制造行业或者是一个服务行业，而更重要的是，也是继承我们民族文化的一个最初的行业。全球印刷行业是非常大的，收入多达六千亿美元。它对于中国，是一个挑战，更是一个机会。面对如此激烈的竞争，全球印刷购买者想要寻求拥有更好的成本效益性能的印刷服务的提供者。中国印刷行业将持续创新和发展。印刷质量的改善和印刷服务的成本优势将使得中国成为国际合作印刷服务的供应商。

数码印刷为印刷需求带来新的机会，为客户提供个性化印刷和短版印刷。它为附加服务提供了极大的潜在的机会。传统印刷将与数码印刷共存，并且通过集成的工作流程一起工作。基于互联网的电子期刊将对纸质出版带来一些影响，但对于整个印刷行业，它几乎没有影响。

基于之前提到的数码印刷的不同方面，方正提供一个集成的从工作流程的数字化到内容创建再到管理的解决方案。这个集成的解决方案包含从手稿的最初材料到成品的最终出版的完整的工作流程的管理。它是一个基于数字化内容资源管理和资源管理工作流程的平台。在这个集成的解决方案里，方正也为每一个领域提供个性化的解决方案。

结语

最后，我想总结一下方正对于数码印刷的看法。数字化技术不仅仅为印刷行业提供了先进的工具，还提供了准确的管理方法。数字化技术使得印刷，出版和信息服务合成一体成为可能。它将改变印刷和出版的配置。它将带来新的机遇。方正将致力于中国印刷和出版行业和其他随从行业的技术改进。

第五篇：会计专业英文文献

The Optimization Method of Financial Statements Based on Accounting Management Theory

ABSTRACT

This paper develops an approach to enhance the reliability and usefulness of financial statements.International Financial Reporting Standards(IFRS)was fundamentally flawed by fair value accounting and asset-impairment accounting.According to legal theory and accounting theory, accounting data must have legal evidence as its source document.The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements.The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.INTRODUCTION

Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards(hereinafter referred to as “the International Standards”)for reference.The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively.The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction.On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II.OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATION

As an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time.Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements.From the perspective of “public interests”, reliability and legal evidence are required as qualitative characters, which is the origin of the traditional “historical cost accounting”.From the perspective of “private interest”, security investors and financial regulatory authorities

hope that financial statements reflect changes of market prices timely recording “objective” market conditions.This is the origin of “fair value accounting”.Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China.These ideas and perspectives enriched the understanding of the financial statements in China.These achievements deserve our full assessment and should be fully affirmed.However, academia and standard-setters are also aware that International Standards are still in the process of developing.The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III.THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM

Whether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time.We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing.They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified.Accounting process will not need assets impairment and fair value any longer.Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented.Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements.Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment.Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books;instead, they only need to list the fair value information at the balance sheet date.In addition, since the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled.Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified.The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as “not supported by legal

evidences”.Accountants and auditors can quickly adapt to this financial statements system, without the need of training.In this way, they can save a lot of time to help companies to improve management efficiency.Surveys show that the above design of financial statements is popular with accountants and auditors.Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV.CONCLUSIONS AND POLICY RECOMMENDATIONS

The current rule of mixed presentation of fair value data and historical cost data could be improved.The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting.China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective.By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors

We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法

摘要

本文提供了一个方法，以提高财务报表的可靠性和实用性。国际财务报告准则（IFRS）的根本缺陷是公平价值核算和资产减值核算。根据法律理论和会计理论，会计数据必须具有作为其源文件的法律证据。传统的“混合属性的”会计制度应改为一个“独立”的历史成本和公允价值被严格分开的财务报表系统。本文建议的优化方法将大大提高财务报表的可靠性和实用性。

一、引言

根据国际会计衔接办法，财政部发布2006年企业会计标准的情况，以供参考《国际财务报告准则》（以下简称《国际标准》）。在企业会计准则公平价值核算成功扩展的意义上，会计核算应当客观地反映市场价值。会计改革的目标是建立会计后续的理论与方法,使用国际先进理论的借鉴不仅是必要的,也符合我国社会主义市场经济建设的需要。在已获得的成果和国际标准的局限性进行全面评估的基础上，提出了一种立场，以深化会计改革和加强会计法规的稳定性。

二、优化系统的财务报表：法律事实与财务展望并联上市

作为一种重要的管理活动，会计上应根据分类统计信息系统的使用，全心全意为微观经济管理，并在同一时间宏观调控。财务报表的系统优化应尽量使自己考虑宏观和微观层面的财务报表的要求的所有方面。

为什么企业需要编制财务报表？谁的要求应该考虑编制在财务报表内？这些问题是基本问题，我们应该考虑对财务报表的优化。从法律的角度考察“公共利益”、可靠性和法定证据中需要定性的特点，是传统的“历史成本会计”的由来。从“私人利益”来看，证券投资者和金融监管当局希望财务报表反映市场价格，及时记录“客观”的市场条件的变化。这是“公平价值会计”的由来。一套财务报表是否能够匹配这两种不同的观点和平衡公共利益与私人利益?为了解决这个问题，我们设计了一个新的资产负债表和损益表。

从1992年到2006年,大量的新思路、新观点被引进到中国的会计实践,国际

会计准则在中国的会计改革中渐变。这些思想和观点丰富了对中国的财务报表的理解。这些成就值得我们充分评估，并应予以充分肯定。然而，学术界和标准制定者也知道，国际标准仍然在发展中。文中提出的财务报表会计改革新格式的目的，是推进到一个关于国际趋同的更深层次的基础上。

三、提高系统财务报表的实用性

财务报表是否能够保持其稳定性呢？在同一时间要动员供应方和需求方的积极性。我们应该考虑是否能满足财务报表的宏观经济调控和企业管理的要求，并且是否受数以百万计的会计师的欢迎。会计师负责编制财务报表，审核员负责审核工作。他们将受益于新的财务报表的执行情况。

首先，对于会计师来说，在这个孤立的历史成本会计和公允价值会计的设计下，他们的日常核算的做法大大简化。会计处理将不再需要资产减值准备和公允价值了。会计账簿记录减值不会为历史成本会计和资产再增值，是全面落实。根据评价，公允价值的信息将被记录在资产负债表日，并且只能在财务报表。历史成本会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量。会计师不需要计算递延所得税费用，获利后的实现表税被公司法认可，解决了决定可获得利润分配的问题。会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料。此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制。

其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化。独立审计师在审计虚线表时就不必承担相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持”。会计师和审计师能尽快地适应这个财务报表系统,而不需要训练。这样，他们可以节省很多时间来帮助企业提高管理效率。调查表明，上述财务报表的设计在会计师和审计师中很受欢迎。由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平。

总之，从供应方和需求方的角度来看，改进后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。

四．结论和政策建议

当前混合了陈述公允价值和历史成本的数据可以被改善。公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值。

然而，目前的国际标准不执行这个概念，而是要设法改造部分历史成本会计，从而导致减值核算和公允价值会计混淆使用。20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型。

通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度。通过展示一套在同一时的公允价值和历史成本的财务报表，不仅满足国内法律关于保管账簿需要，也符合金融监管部门和证券投资者的需求。

我们希望从业者和理论家在改善财务报表，从而建立一个财务报表系统的问题上提出建议，不仅满足了国内的需求，而且也与国际标准吻合。