The Reconstitution of Conceptual Framework for Financial Accounting and Reporting based on the Concept of Right Protection

Nan Xingheng Li Liang

（Lanzhou University of Finance and Economics）

Empirical Analysis on the Influencing Factors of the Willingness about the New Agricultural Business Entities’Accounting Information——Based on the Survey Data about 736 Persons in Charge of New Agricultural Business Entities in Hubei Province

Yao Zhi Wang Fayuan

（School of Economics；School of Management；Yangtze University）

Research on Performance Evaluation of Local Government Fiscal Expenditure based on Balanced Scorecard

Wang RuihuaJin Laiyue

（Northeast Petroleum University,School of Economics and Management）

A Discussion on the Positioning and Revised Mode of Rural Audit

Li XinPan Yufan

(Accounting College,Chongqing University of Technology)

Research of the Financial Report Model Based on the Generalized Accounting System

Zhang Ming

（The Engineering＆Technical College of Chengdu University of technology）

简讯

The Reconstitution of Conceptual Framework for Financial Accounting and Reporting based on the Concept of Right Protection

Nan Xingheng Li Liang

（Lanzhou University of Finance and Economics）

Abstract：With transforms of economic form,economic growth pattern of enterprises and enterprises orientation,gradually mature capital market and emerging contradictions,the concept ofaccountability and the concept of decision usefulnesscould not satisfy information users’demands.We should make the accounting objective changed into the concept of right protection.Accounting objective is the logical starting point of Conceptual framework for Financial Accounting and Reporting.We should adjusttheConceptual framework for Financial Accounting and Reporting based on the concept of right protection and settle a good theoretical basis for enterprises’development.The concept of right protection mainly makes special requests for qualitative characteristics of accounting information,measurement of accounting elements,financial reports and so on.

AccountingobjectiveThe Concept of Right ProtectionConceptual Framework for Financial Accounting and Reporting

Empirical Analysis on the Influencing Factors of the Willingness about the New Agricultural Business Entities’Accounting Information——Based on the Survey Data about 736 Persons in Charge of New Agricultural Business Entities in Hubei Province

Yao Zhi Wang Fayuan

（School of Economics；School of Management；Yangtze University）

Abstract:Accounting informatization is an important means to promote the scientific decision-making and standardized management of new agricultural management business entity.In order to accurately analyze the influence factors of the new agricultural management business entity accounting informatization.Using ordered Logistic model,is to analysis the research data about 736 new agricultural management business entity.The results showed that the individual characteristics,such as gender,educational level, working experience an so on,have a significant impact;The main factors,such as management type,industrial category,operating land area,flow capital investment,also have a significant impact;The social policy factors,such as family support,social relationships, policy support,have a vital impact;But,other factors are not significant,such as the age,annual income,fixed assets investment,peer, regular training and so on.Based on the above,we suggest some recommendations,which include informatization of financial management,knowledgeofagriculturalmanagement,organizationandmanagementstandardization,financialaccounting informatization,capitalization of supporting fund and other recommendations.

Keywords:New agricultural business entityAccounting information LogisticInfluence factor

Research on Performance Evaluation of Local Government Fiscal Expenditure based on Balanced Scorecard

Wang RuihuaJin Laiyue

（Northeast Petroleum University,School of Economics and Management）

Abstract:In order to optimize the structure of fiscal expenditure of local government,improve the utilization efficiency of financial funds and public satisfaction,this article used balanced scorecard to analyzethe current situation of fiscal expenditure of local government performance evaluation.Then,it formulated strategic goals and constructed the evaluation index system of the fiscal expenditure performance of local governmentfrom the public,financial economy,internal organizational processes,learning and growth in four dimensions.After that,through the establishment of an effective monitoring system and strengthening the performance oriented budget control,we can improve the performance of fiscal expenditure performance evaluation index system implementation and application.

Keywords:Balanced scorecardPerformance evaluationLocal government

A Discussion on the Positioning and Revised Mode of Rural Audit

Li XinPan Yufan

(Accounting College,Chongqing University of Technology)

Abstract:As our country increases the support to‘three rural problems’and the acceleration of modern agricultural construction, rural finance relates to benefit farmers grows fast,economic business become more complex,and original rural audit model has been unable to adapt to the new normal rural collective economy.Because of the particularity of rural collective economy,rural audit has no consistent conclusions about its positioning currently,existing audit model also has many shortcomings.This paper aims to clarify the positioning of rural audit,and to improve rural audit model on this basis.Creating a new system to put forward some new ideas for the development of rural audit,county audit institutions in charge of the rural audit and the agricultural sector is responsible for supplementary supervision.

Keywords:Rural auditEconomic management stationAudit mode

Research of the Financial Report Model Based on the Generalized Accounting System

Zhang Ming

（The Engineering＆Technical College of Chengdu University of technology）

Abstract:The financial report under the current accounting system has some defects such as incomplete disclosure,poor timeliness and monistic report.Based on prior literature,this paper puts forward a new dynamic,on-demand and real-time network financial reporting mode based on generalized accounting system,REA report mode,event report mode,database reporting mode and XBRL technology.In order to meet the needs of practice,the construction and application of the model is elaborated.

Keywords:Generalized accountingValuing managementModel construction XBRLMetwork financial report