物价变动会计在英国的辉煌历史：1971-1985【外文翻译】.doc

1、1本科毕业论文（设计）外文翻译外文题目APOSSIBLILITARIANHISTORYOFPRICECHANGEACCOUNTINGINTHEUK19711985外文出处ACCOUNTINGBUSINESSALTERNATIVEHISTORYCOUNTERFACTUALCURRENTCOSTACCOUNTINGINTRODUCTIONINJANUARY1973,THERECENTLYESTABLISHEDACCOUNTINGSTANDARDSSTEERINGCOMMITTEEASSCPUBLISHEDANEXPOSUREDRAFT,ED8,PROPOSINGAFORMOFPRICECHANGE

2、ACCOUNTINGKNOWNASCURRENTPURCHASINGPOWERCPPCPPCORRECTSFORTHEIMPACTOFGENERALPRICECHANGESONTHEUNITOFMEASUREMENTBUTDOESNOTREFLECTCHANGESINTHEPRICESOFGOODSANDSERVICESUSEDORPRODUCEDBYANYPARTICULARENTITY,EXCEPTTOTHEEXTENTTHATTHESEMOVEINLINEWITHTHEGENERALPRICELEVELSIXMONTHS2LATER,THEGOVERNMENTANNOUNCEDTHATI

3、TWASESTABLISHINGANOFFICIALENQUIRYINTOPRICECHANGEACCOUNTINGTHESANDILANDSCOMMITTEEREPORTEDINJUNE1975,RECOMMENDINGAFORMOFCURRENTCOSTACCOUNTINGCCA,TOBEIMPLEMENTEDBYANACCOUNTINGSTANDARDCCAREFLECTSCHANGESINSPECIFICPRICESBUTDOESNOTCORRECTFORTHEIMPACTOFGENERALPRICECHANGESDEVELOPMENTOFASTANDARDFROMSANDILANDS

4、PROVEDEXTREMELYDIFFICULTTWODRAFTSHADTOBEEXPOSEDBYTHEACCOUNTINGSTANDARDSCOMMITTEEASC,ASTHEASSCWASNOWCALLED,INNOVEMBER1976ED18ANDAPRIL1979ED24THESTANDARD,SSAP16,WASADOPTEDINMARCH1980,NEARLYFIVEYEARSAFTERTHESANDILANDSREPORTWASCOMPLETEDSSAP16HADASHORTLIFE,ITSMANDATORYSTATUSBEINGSUSPENDEDINJUNE1985THEFAI

5、LUREOFTHECURRENTCOSTREVOLUTIONISUSUALLYATTRIBUTEDTOACOMBINATIONOFFALLINGINFLATIONANDTHEGOVERNMENTSUNWILLINGNESSTOADOPTTHESYSTEMFORCORPORATIONTAXPURPOSES,BUTWASITREALLYANINEVITABLECONSEQUENCEOFTHESETWOFACTORSTHISPAPEREMPLOYSTHEMETHODSOFALTERNATIVEORCOUNTERFACTUALHISTORYTOEXAMINETHATQUESTIONALTERNATIV

6、EHISTORIESOFPRICECHANGEACCOUNTINGINTHEUKNODE1THERESPONSETOSIRHENRYBENSONSLETTEROFMARCH1971HISTORYASITHAPPENEDWHENTHEASSCWASESTABLISHEDIN1970,ITADOPTEDANINITIALFIVEYEARWORKPROGRAMMEINCLUDINGATOPICONACCOUNTINGFORCHANGESINTHEPURCHASINGPOWEROFMONEYINSTITUTEOFCHARTEREDACCOUNTANTSINENGLANDANDWALES,1970ATT

7、HISSTAGEWORKON12OFTHE20TOPICSONTHEPROGRAMMEWASALREADYUNDERWAYWITHINTHEICAEW,HAVINGBEENTAKENOVERFROMTHEPREVIOUSMACHINERYFORDEVELOPINGTECHNICALPRONOUNCEMENTSNOWORKHADBEENDONEONPRICECHANGEACCOUNTINGAND,NODOUBTPARTLYFORTHISREASON,ANEXPOSUREDRAFTWASNOTSCHEDULEDUNTILTHEENDOFTHEFIVEYEARPERIODITISNOTPOSSIBL

8、ETOTRACEAMOMENTATWHICHTHEDECISIONTOADOPTCPPFORTHEPROJECTWASTAKEN,ALTHOUGHITSEEMSTOHAVEEMERGEDWITHINTHEICAEWSECRETARIATBEFORETHEDRAFTINGCOMMITTEEBEGANWORKITISUNSURPRISINGTHATCPPWASATTRACTINGSUBSTANTIALSUPPORT,GIVENTHECONTEXTWITHINWHICHWORKWASBEINGUNDERTAKENIN1966,GYNTHEROBSERVEDTHATGENERALPRICEINDEXM

9、ETHODSWERETENDINGTOATTRACTTHOSECONCERNEDWITHEXTERNALFINANCIAL3REPORTING,BECAUSETHEYFOCUSONMAINTAININGPROPRIETORIALCAPITALINREALTERMS4446,WHILESYSTEMSBASEDONSPECIFICPRICESWEREFAVOUREDBYTHOSEWHOBELIEVEDTHATTHEWHOLEORPRIMEPURPOSEOFACCOUNTINGISTOASSISTTHEENTITYINITSDAILYSTRUGGLES45CPPISALSOALESSRADICALS

10、HIFTFROMHISTORICALCOSTANDHASFURTHERATTRACTIONSFORAUDITORSTWEEDLETWEEDIETWEEDIEANDWHITTINGTON,1984PP106107ALTHOUGHTHEIASGCONSIDEREDALTERNATIVEAPPROACHESTOMEETTHECCABSPOINT,ITEVENTUALLYARRIVEDBACKATTHECCABSOWNSUGGESTIONTWEEDIETHEINFORMATIONTOBEREPORTEDWASASSPECIFIEDINTHESTATEMENTOFINTENTASIMPLIEDBYTHE

11、IRNAME,THEGUIDELINESACCOUNTINGSTANDARDSCOMMITTEE,1977WEREVOLUNTARYTHEYWEREALSOOFLIMITEDSCOPEAPPLYINGONLYTOQUOTEDCOMPANIESANDBRIEF,RUNNINGTOONLY24PARAGRAPHSPLUSTHREEONEPAGEAPPENDICESTHEPRINCIPALSHORTFALLS,BYCOMPARISONWITHSANDILANDS,WERETHEABSENCEOFBALANCESHEETINFORMATION,THELIMITATIONINSCOPE,THESTATU

12、SOFTHEINFORMATIONASSUPPLEMENTARY,ANDITSNONMANDATORYNATUREAPPROXIMATELYHALFTHECOMPANIESFALLINGWITHINTHESCOPEOFTHEGUIDELINESFOLLOWEDTHEMINTHEFIRSTFULLYEARAFTERTHEIRIMPLEMENTATIONINSTITUTEOFCHARTEREDACCOUNTANTSINENGLANDANDWALES,1980ATABLE42MEANWHILE,THEASCCONTINUEDTODEVELOPACOMPREHENSIVESYSTEMOFWIDESCO

13、PETHENEXTEXPOSUREDRAFTWASMUCHBETTERRECEIVEDTHANED18TWEEDIEHOWEVER,ED18SATTEMPTTOEXTENDCOVERAGETOALLFINANCIALSTATEMENTSINTENDEDTOGIVEATRUEANDFAIRVIEWWASABANDONEDITREQUIREDACCABALANCESHEETINCLUDINGCURRENTCOSTSFORINTANGIBLES,ASSOCIATES,INVESTMENTSINCLUDINGNONMARKETABLESECURITIES,ANDGOODWILLONCONSOLIDAT

14、IONALLGOINGBEYONDSANDILANDSHOWEVER,GREATEREMPHASISWASPLACEDONTHEUSEOFINDICESANDTHESTANDARDWASGENERALLYMUCHMOREPERMISSIVETHANED18ONTHEMEASUREMENTOFFIXEDASSETSWESTWICK,1980PP366368ATLAST,NEARLYTENYEARSAFTERWORKONED8STARTED,ANDFOURANDAHALF6YEARSAFTERTHEPUBLICATIONOFSANDILANDS,ASTANDARDONPRICECHANGEACCO

15、UNTINGHADBEENSECUREDASWESHALLSEE,ITWASNOTTOSURVIVEVERYLONGCONCLUSIONSEVIDENCESATISFYINGFERGUSONSCRITERIAISAVAILABLETOSUPPORTSPECULATIONTHATCCAACCOUNTINGCOULDHAVEBEENADOPTEDBEFORESANDILANDS,ANDTHATTHEPRONOUNCEMENTSACTUALLYISSUEDINPURSUITOFCCACOULDHAVEBEENDIFFERENTINTHECOMPREHENSIVENESSOFTHESYSTEMTHEY

16、REQUIRED,THESCOPEOFTHEIRAPPLICATION,ANDTHEFLEXIBILITYOFTHEIROPERATIONASARESULT,AQUITEDIFFERENTDYNAMICMIGHTHAVEBECOMEESTABLISHEDUSERSWOULDHAVECOMETOVALUECCAINFORMATIONPREPARERSANDUSERSWOULDHAVEBECOMEFAMILIARWITHTHEDIFFERENTACCOUNTINGNUMBERS,SOTHATPREPARERSMIGHTHAVEBEENLESSRELUCTANTTOREVEALTHEMTHEGOVE

17、RNMENTMIGHTHAVELEGISLATEDTOBRINGASMALLNUMBEROFRECALCITRANTPREPARERSINTOLINE,MAKINGASUBSEQUENTRETREATFROMCCAMOREDIFFICULT36THESTOCKEXCHANGE,LIKETHEGOVERNMENT,MOREWILLINGTOCONTROLOCCASIONALNONCOMPLIANCETHANLEADTHEWAYAPARALLELSYSTEMOFTAXATIONMIGHTHAVEBEENINTRODUCED,LOCKINGCCAINTOBOTHSYSTEMSANDANINITIAL

18、LYSKELETALSYSTEMMIGHTHAVEEVOLVEDINTOSOMETHINGMORECOMPREHENSIVEINSCOPEANDMETHODTHEARGUMENTOFTHEPAPERDOES,HOWEVER,REPRESENTAWORTHWHILESPECULATIONTHATSHOULDINFORMHISTORICALACCOUNTSOFTHECAUSESOFTHEFAILUREOFTHECCAREVOLUTIONWHILETHEINFLATIONRATEISANIMPORTANTFEATUREOFTHECONTEXTOFPRICECHANGEACCOUNTING,THEDE

19、CLINEININFLATIONFROM1982CONSTITUTESANEXCEPTIONALCAUSEOFTHEFAILUREONLYBECAUSEITCOMBINEDWITHTHERECENCYANDINSTABILITYOFTHECCAREGIMETOENCOURAGERESISTANCETHERECENCYOFTHEREGIMEWASARESULTOFPARTICULARCHOICESABOUTTHEFORMANDSTRUCTUREOFPRICECHANGEACCOUNTING,FOREXAMPLETHOSEMADEATTHENODALPOINTSEXAMINEDINTHISPAPE

20、RTHEINSTABILITYOFTHEREGIMEWASARESULTOFTHEMANAGEMENTOFTHESTANDARDSETTINGPROCESSBYTHECCABBODIESANDOTHERPARTIESHADCHOICESBEENDIFFERENT,ASTHEYPLAUSIBLYMIGHTHAVEBEEN,ESPECIALLYIFTHEALTERNATIVEDECISIONSHADCOMEEARLYENOUGHFORTHEPOORMANAGEMENTOFTHEPROCESSTOMATTERLESS,THEUKMIGHTSTILLHAVEACCABASEDSYSTEMOFFINAN

21、CIALREPORTING7DOTHESECONCLUSIONSMATTERFIRST,ITISIMPORTANTTHATACCOUNTSOFTHISHIGHLYSIGNIFICANTASPECTOFTHEHISTORYOFACCOUNTINGSTANDARDISATIONSHOULDRECORDTHECAUSESOFTHEDEMISEOFCCACORRECTLYSECOND,THEANALYSISDEMONSTRATESTHEIMPORTANTCONTRIBUTIONMADETOTHESUCCESSOFSTANDARDSETTINGBYDECISIONSABOUTAPPROACH,SCOPE

22、,THESPECIFICSOFMETHOD,THECONSTRUCTIONOFDOCUMENTS,ANDSOONWHATMIGHTBECALLEDTHETRADECRAFTOFSTANDARDSETTINGANDBYTHEMANAGEMENTOFTHEPROCESSTHIRD,BYDEMONSTRATINGTHEIMPORTANCEOFTRADECRAFTANDMANAGEMENT,THEANALYSISUNDERPINSARGUMENTSOFFEREDBYPREVIOUSCOMMENTATORSONPRICECHANGEACCOUNTINGINFAVOROFBETTERRESOURCINGS

23、EE,FOREXAMPLE,WESTWICK,1980P371AMORESYSTEMATICAPPROACHTOFIELDTESTINGSEE,FOREXAMPLE,WESTWICK,1980PP362363ANDBETTERANDMOREEXTENSIVERESEARCH,ESPECIALLYBEFOREATOPICREACHESCRISISSTAGERESOURCERUTHERFORD,BRIANAAPOSSIBILITARIANHISTORYOFPRICECHANGEACCOUNTINGINTHEUK19711985JACCOUNTINGBUSINESSTWEEDIETWEEDIE和WH

24、ITTINGTON,1984PP106107。虽然通货膨胀会计操纵组织提出了一些应对会计学者咨询委员会的方法，它最终还是采用了会计学者咨询委员会的建议TWEEDIEWHITTINGTON,1984PP112121。通货膨胀会计操纵组织努力的结果它的六个工作组织和它的外部专家座谈小组，用很冗长的文件资料解决所有的实际问题。ED18达到了332个段落，加上介绍和五个附件总共将近100页（会计准则委员会，1976）。附随的指引手册（通货膨胀会计操纵组织，1976）包含了近300页，不包括附件。很难相信这份文件资料的规模被设计成了只有16页的ED8被认为是没有效果的。正如SANDILANDS的建议书的

25、设想，ED18的实施是定相的。同相实体恰好相当于SANDILANDS的第一阶段，也相当于1978年7月（宣布ED标准的出版日期五个月以后）以后产生的国际财务报告。第二阶段包含营业额或超过10万的总资产，第三阶段的范围是第二阶段的十分之一。截止日期很快就到了1979年1月，只在第一阶段之后的六个月，而离第三阶段还有十二个月对于实体来说，只有这些规模的十分之一符合公司法的有关免税额的规定。第三节ED18战败的反应历史是这样发生的KEYMER和HASLEM决议的后果是英国和威尔士特许会计师协会重申了它对现时成本会计的支持，但是呼吁“重新评估该方法”会计工作,1977AP4。政府也重新肯定了它对现时成

26、本会计的支持，欢迎组织对重新估价的呼吁（会计工作，1977B）。1977年7月，会计准则委员会发布了意图声明，重复了它需要综合系统的观点，但是也宣告，在短期内，它打算发展简单的指导方针来补充历史成本表中包含的折旧和现时成本的销货成本，通过调节反映资本运转。这完全就是十一月以HYDE形式出现的指导方针TWEEDIEWHITTINGTON,1984PP11136140；这信息是按照意图声明来报道的，正如它们名字所暗示的那样，这个指导方针（会计准则委员会，1977）是志愿的，它们也有范围限制只针对有报价的公司只有简洁的24个段落加上三页附件，相比之下最重要的差额是资产负债表信息的缺失，范围的限制，补

27、充资料的地位，以及没有受托责任的本质。大约一半的公司在指导方针实施一年内服从了这个限制（英国和威尔士特许会计师协会，1980A表42）。期间，会计准则委员会继续发展了一项范围更广的综合体系。下一份起草的文件比ED18要好很多TWEEDIEWHITTINGTON,1984PP143145，转换成了一个没有主要变化WESTWICK,1980P368的标准。它适用于大型公司，在新兴公司中有明确的定义这样就比SANDILANDS最初的提议和上市公司一样，更广泛；无论如何，ED18对于覆盖整个财务报表以提供真实，公平信息的尝试是功不可没的。它需要一张现时成本资产负债表，包括无形资产，合伙人，持有至到期投

28、资和商誉的现时成本超出SANDILANDS的一切。然而，更大的重点被放在了指数的应用上，标准普遍比ED18中固定资产的测量要宽泛WESTWICK,1980PP366368。最后，大约ED8工作启动十年，SANDILANDS公布四年半以后，一个物价变动会计的标准被保存了下来。正如我们所见，它也不会长久存在。结论证据满足了弗格森的标准，就能够支持在SANDILANDS之前采用的现时成本会计准则，而声明事实上导致了现时成本会计与他们需要的综合系统，他们申请的范围以及操作的灵活性的不一致。结果是，很不一样的变动将会建立使用者会重视现时成本会计信息的价值；填表者和使用者会对不同的会计数字熟悉，这样的话，

29、填表者就会少些不情愿去披露这些信息；政府会通过立法是少部分的填表人服从规定，使退出现时成本会计更加困难；证券交易所，和政府一样，更倾向于控制一些不遵守规定的特例，而不是做示范，一个类似的征税体系必须被引进，把现时成本会计锁定为体系；一个最初的骨架系统可以发展成更加综合的范畴和方法。这篇文章的论据，代表了一个值得做的投资，它告知我们历史成本会计计量的原因是现时成本会计革命的失败。然而通货膨胀率是物价变动会计的一个重要特征，1982年以后通货膨胀的逐渐消退是失败的一个特例，只是因为它联系了12现时成本会计体系的不稳定性，鼓励反对。新的体系是有关物价变动会计形式和结构的特别选择，比如本文所检验的几点

30、；新的体制的建立是会计准则委员会管理的成果。选择真的如它们会成为的那样不同吗特别是如果决策做的对于那些缺乏管理的来说足够早，关系的少，英国可能仍然有财务报告的现时成本会计依据体系。这些结论重要吗首先，它很重要，因为历史成本计量的标准化必须正确记录现时成本会计灭亡的原因。第二，分析展示了决策的途径，范围，方法的细节，以及文档的解释等，对于获得成果有重要贡献。标准的设定中什么是间谍情报技术通过对管理的加工。第三，通过对间谍情报技术和管理的展示，分析巩固了前面评论员关于物价变动会计有利于更好地提供资源的论证（见WESTWICK,1980P371；用一个更系统的观点来做实地试验（见WESTWICK,1980PP362363；更好更广泛的研究，特别是有关危机时代的研究主题。资料来源卢瑟福，布莱恩物价变动会计在英国的辉煌历史19711985J商业会计和金融历史，2007