中文3160字本科毕业论文（设计）外文翻译题目全面收益理论的发展研究专业会计学外文题目ThefutureofAccountingandFinancialReporting,PartⅡ:TheColorizedApproach外文出处AccountingHorision1996（6）外文作者StevenM.H.Wallman原文：ThefutureofAccountingandFinancialReportingPartⅡ:TheColorizedApproachInthissequeltoanearlierCommentaryontheFutureofAccountingandFinancialReporting,theauthorfirstdiscussestheimportanceofaccountingandfinancialreportingto(1)asset,capitalandinvestmentallocation,(2)contractingand"exposfsettlingup,"and(3)corporatestewardshipandmonitoring.Hethenreviewsseveralreasonsfortheconcernthataccountingandfinancialreportingarebecomingincreasinglylessuseful,includingchangingconceptsofthetraditional'Tirm,"recognitionandmeasurementdifficulties,issuesrelatedtothetimelinessoffinancialreports,andlimitationsassociatedwithcurrentinformationdistributionchannels.Arefinementtothecurrent"blackandwhite"accountingparadigmissuggestedtobegintoaddresscertainoftheseconcerns,andtoquickenthedebateontheneedandbenefitsforchange.Bydecreasingtheemphasiscurrentlydevotedtodeterminingwhetheraparticularitemshouldberecognized,andfocusinggreaterattentiononwhethertheitemisrelevantandthedegreeofattestationthatmaybeassociatedwithanyrelateddisclosure,amorefinelytextured"colorized"accountingmodelmightbedeveloped.Thegoalofsuchasystemwouldbetoprovidemoreusefulinformationinconnectionwithaccountingandfinancialreporting,whilemaintainingthecurrentcoredisclosures.Theauthorprovidesexamplesofhowthe"colorized"modelmightoperate,discusseslimitationsofthemodel,andsuggeststhatgreaterattentionbedevotedtorefiningthecurrentaccountingparadigmtomeettheneedsofusersofaccountingandfinancialinformationbetter,regardlessofwhethersucha"colorized"modeliseveradopted.TheImportanceOfAccountingAndFinancialReportingFromthemostgeneralizedperspective,thepurposeofaccountingandfinancialreportingistoprovideinformationthatisusefultoinvestors,creditors,monitorsandothers—increasinglyincludingemployeesandmajorsuppliersandcustomers—^inmakinginvestment,credit,monitoringandothe