Academic journal article Canadian Social Science

Probe into Reasons of Financial & Statistical Accountings Integration and Discussion of Conception/L'ETUDE SUR LE CONCEPT DE L'INTEGRATION DE L'APUREMENT COMPTABLE ET L'APUREMENT STATISTIQUE

Academic journal article Canadian Social Science

Probe into Reasons of Financial & Statistical Accountings Integration and Discussion of Conception/L'ETUDE SUR LE CONCEPT DE L'INTEGRATION DE L'APUREMENT COMPTABLE ET L'APUREMENT STATISTIQUE

Article excerpt

Abstract:

As national economy's accounting system improves and perfects day by day, financial accounting and statistical accounting, two of the three major accounting components, communicate with each other more and more tightly. To probe into how to strengthen the communication between financial and statistical accountings and seek for the establishment of integrated pattern for financial and statistical accountings will largely improve economic accounting efficiency, reduce economic accounting cost and increase the service value of economic accounting achievements. In this paper the authors analyzes the necessities and conditions of financial and statistical accountings and propose of constructive conception for improving financial and statistical accountings integration based on the exploration and definition of financial and statistical accountings integration with the help of discussion over relationship between financial and statistical accountings.

Key Words: Financial Accounting; Statistical Accounting; Integration

Résumé: Au fur et à mesure de la perfection du système de l'apurement de l'économie nationale, les liens entre l'apurement comptable et l'apurement statistique deviennent de plus en plus étroits. Le renforcement des liens entre l'apurement comptable et l'apurement statistique, et l'établissement d'un modèle de l'intégration de l'apurement comptable et l'apurement statistique pourraient améliorer l'efficacité de l'apurement économique, réduire les coûts et accroître la valeur des résultats de l'apurement économique. L'article commence par l'étude sur l'origine et la définition de l'intégration de l'apurement comptable et l'apurement statistique, analyse la nécessité et les conditions de l'intégration en examinant les relations entre l'apurement comptable et l'apurement statistique, afin de promouvoir le concept de la construction de l'intégration de l'apurement comptable et l'apurement statistique.

Mots-clés: apurement comptable; apurement statistique; intégration

1. EXPLORATION AND DEFINITION OF FINANCIAL AND STATISTICAL ACCOUNTINGS INTEGRATION

1.1 Exploration of financial and statistical accountings integration

Enterprise' s three major accountings compose of financial accounting, statistical accounting and business accounting and financial and statistical accountings belong to the body among the three. Study on financial and statistical accountings integration lasts long time. The ancient story about "keeping records by tying knots" proves that financial and statistical accountings share the same origin. The parallel and independent relationship between financial and statistical accountings belongs to the unique phenomenon in China's national economy accounting both in the period when China implemented MPS (Material & Product balance Sheet) system and in the period when China implemented SNA (System of National Accounts) for connecting with the world or the requirement for opening up after Reform and Opening Up. Financial and statistical accountings co-exist in economic accounting and irreconcilable differences exist in financial and statistical accountings, which directly lead to many problems such as multiple calibers, multiple inter- comparison standards and non-reconciliation among micro information, intermediate information and macro information and the long-term separation of financial and statistical accountings stops economic accounting from high-efficient operation.

The long-term separation of financial and statistical accountings has become severe impediment for high-efficient operation of economic accounting. It is the basic and common function for both financial and statistical accountings to provide information and the barrier brought by the separation of the two major accountings on economic development is represented by the performance in providing information in micro, intermediate and macro aspects. Barrier in enterprise's providing micro information about economic accounting is represented as the following: information represented by false invoices for dodging and avoiding taxes is hard to reflect the real situation of enterprises, false accounts and financial report provided by enterprises for maximum profits leads to unreasonable allocation of resources and makes it hard to guarantee the independence, objectiveness and justice of auditing work conducted by registered accountants, etc; barrier in administrative & supervision departments' providing intermediate information about economic accounting is represented as the following: government's supervision departments are unable to timely and precisely master economic information and enterprises compete with each other and submit false information for partial profits; barrier in national organs' providing macro information about economic accounting is represented as the following: to provide valuable input-output analysis for serving macro economic decision belongs to a long-term project and the outdated analysis results will mislead economic decision making. …

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