The Study and Use of Information Accounting under the Negative Influence of Global Economic Crisis

摘要

We live in a global economy but the political organization of our global society is completely inappropriate. We lack the ability to keep peace and to counter the excesses of financial markets. Without this capability, the global economy is exposed to erosion. Development of a global economy has gone in parallel with the development of a global society. Basic cell of social and political life remains the nation state. In the context of the economic globalization and with the globalization of capital markets and growing competition, it appears that each country has its own practice and its own accounting system. For the user of financial statements, all this information is often contradictory, difficult to control and especially hard to compare. Accounting is concerned with providing valuable information in order to facilitate the process of decision making. According to the principles of accountancy, 'valuable' information is that which refers to the decision that is to be taken by its users. And these decisions vary from user to user. The purpose of this analysis is to highlight the combined effect of decisions regarding investments, operations and funding. At the same time, a parallel analysis of the balance sheet (at the beginning and at the end of a certain extent of time) and the profit and loss account of the same interval may lead to drawing sounder conclusions than analysed separately.