Obstacles and problems in the development of financial accounting theory

Obstacles and problems in the development of financial accounting theory

In the long-term development of accounting in China, people are instilled with fixed accounting knowledge. This makes it have a certain fixed content and scope in the whole information infusion.

The constant change of economic environment has seriously impacted the traditional accounting environment, but the lag of traditional accounting theory has hindered the further development of financial accounting theory, and the limited development of theory will inevitably lead to obstacles in practice. Therefore, it is necessary to clarify the obstacles to the development of financial accounting theory and trace back to the source. The root that hinders the development of financial accounting theory is the capitalization of transaction view. Therefore, according to the current accounting environment, we must change people's trading ideas in the economic market and improve the theoretical framework of financial accounting in order to build a complete theoretical system.

Keywords: financial accounting theory; Obstacles to development; question

With the continuous development of social economy, the organizational forms of enterprises are relatively diversified, and their profit models have also changed. Some neglected accounting elements gradually appear in people's field of vision and become an important part of accounting. However, the accounting information provided by the current accounting theory knowledge can not meet the development of society, which makes the present situation of enterprises unable to be truly reflected and cannot play a role in the decision-making process. Financial accounting theory is a knowledge system composed of various contents of financial accounting, which contains a lot of accounting information. Therefore, we must ensure the development of financial accounting theory and reflect on its development in order to promote its development.

1 Analysis of the Obstacles to the Development of Financial Accounting Theory

The trading range of 1. 1 is too narrow and needs to be confirmed.

The traditional accounting theory is based on the traditional economic form, namely the capital economy. Its accounting is to achieve profitability. With the continuous development of our society, it has gradually entered the era of knowledge economy. Assets are often intangible. In this context, it is still bound by the traditional scope of economic transactions, which will exclude some accounting elements. Faced with this form, we must correctly understand and evaluate the current economic form, and we need to confirm various elements in its development, so as to ensure its accounting value.

The information provided by 1.2 is relatively limited and needs to be expanded.

The traditional accounting model is aimed at enterprises, generally accounting for the historical development and operating results of enterprises, that is to say, it has certain transactional nature. This information is very lack of timeliness and there is no corresponding forecast content. In the process of decision-making, enterprises pay more attention to the benefits they can get in the future, so it is necessary to expand the provision of accounting information. The author believes that the future can be predicted according to its past information and the present situation of the enterprise, so as to ensure that investors can foresee the future and strengthen their investment confidence.

1.3 personnel have low knowledge and need to be trained.

In the long-term development of accounting in China, people are instilled with fixed accounting knowledge. This makes it have a certain fixed content and scope in the whole information infusion. Economy itself is a process of development, and talents are the main body of training to meet the needs of economic development and must have the same knowledge content. Faced with this situation, it is necessary to cultivate the knowledge of current accountants in China. On the basis of traditional accounting knowledge, instill new knowledge to ensure that it can realize theoretical innovation according to its own experience.

1.4 social consciousness is limited, which needs to be combined with accounting theory.

In fact, whether the knowledge of accounting theory can be further developed is also a topic of social concern. As a part of social consciousness, theoretical knowledge itself should be constantly adjusted with the development of society, just like social consciousness. However, due to people's inherent inertia, this development has been limited. Therefore, the author thinks it is necessary to combine financial accounting theory with social consciousness, so that people have a certain sense of development and promote the development of accounting theory knowledge.

2. Thinking about the development of current financial accounting theory.

2. 1 reflection on principle: in fact, engaging in economic activities has certain risks. Is this what people often say? Investment is risky, so be cautious when entering the market? . Prudence principle is an important content of economic market, which requires people to correctly understand and evaluate various uncertain factors, so as to adopt a relatively safe attitude to carry out economic activities. However, from a long-term perspective, the principle of prudence has too many restrictions on the operation of economic activities. This makes people pay too much attention to the loss in the evaluation of economic behavior and reduces the enthusiasm for engaging in economic behavior. I am also very skeptical about some information, which seriously hinders the long-term development of accounting theory.

2.2 Thinking about accounting elements and accounting identities Accounting elements are the basis of accounting, and the construction of accounting elements is the basic content of accounting work. Whether it is scientific and reasonable directly affects whether the accounting statements and accounting information provided meet the quality requirements of enterprises. Accounting identity is an integral part of the relationship between accounting elements. At present, there are often identities that are not established, which easily leads to the breakdown of the accounting relationship constructed by them. Naturally, the accounting information provided on this basis also has some defects.

2.3 Reflections on accounting recognition standards, recognition basis and measurement methods On the current accounting recognition standards, it focuses on economic benefits and costs. And some intangible capital in the enterprise is excluded. This makes the accounting system lack of comprehensiveness. In addition, on the basis of confirmation, it is basically based on assets and lacks practicality under the new economic conditions. The measurement method is relatively fixed, especially in today's continuous development of information technology, which seriously limits its progress.

2.4 Reflections on the system of accounting statements; statements made as identities are the main way of information response. However, the defect of identity makes the report lack of theoretical basis, which will directly limit the scientific and reasonable report system. This makes the information in it have some defects.

3 Conclusion

The current development of accounting theory is far from meeting the needs of accounting practice, which leads to many problems in the application of accounting theory. Faced with this situation, it is necessary to clarify the current obstacles to the development of financial accounting theory and put forward solutions to these obstacles. Then, reflect on the obstacles in its development and help it develop correctly and quickly. The author believes that in order to realize the development of accounting theory, we must change its concept in combination with practice, so that the accounting environment will change relatively and be consistent with the accounting framework.

References:

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