Theoretical Inquiry into Recognition and Measurement in Accounting and Possibility of Extending Accounting Concept of "Transaction"

工商企业发展资产负债表外融资需要扩大财务报表中确认和计量的范围。本文以传统会计为研究对象，探讨了传统会计的认知和计量操作的特征：（1）交易方式;（2）以名义货币价值为导向;（3）由于（1）和（2）而限制了会计人员的自由度。在复式簿记系统中，会计人员的认知和计量操作是会计人员在会计活动中的一个重要角色，而会计人员的自由度是会计人员在会计活动中的一个重要角色。这些操作是对现金流量进行记录、计算、分类和重新组合的过程，而现金流量的因果事件是对现金流量进行分类的标准，是确定一个时期收益的关键步骤。有必要和必不可少的是认识到未来的有关事件。尽管人们普遍认为，传统的会计确认某种未来事项的方式，如固定资产折旧。但是，在复式记账法中，要确认的未来事项在记录时必须已经确定了价格，通过扩大现金和现金等价物的会计概念，可以扩大财务报表确认和计量的范围，这必然会削弱传统会计确认和计量的客观性和可靠性。

Developments by business enterprises of off-balance sheet financing has needed extending the scope of recognition and measurement in financial statements. Taking the conventional accounting as given, we seek practical way of extension of the scope.Cognitive and measuring operations in the conventional accounting can be characterized by (1) its transaction-approach, (2) its orientation toward nominal monetary value, and (3) bordering accountants' latitude as a result of (1) and (2) .In double entry bookkeeping system, these operations are executed as process of recording, calculating, classifying and regrouping cash flows, while causal events of cash flows are used as criteria of classifying cash flows, as a crucial step of determine income in a period.To recognize off-balance sheet financing in financial statements, it would be necessary and indispensable to recognize future events concerned. Despite prevailing belief, the conventional accounting recognizes some kind of future events in its way, e.g.depreciation of fixed assets. But future events to be recognized must have determined prices at the time of their recording in double entry bookkeeping system.We could extend scope of recognition and measurement in financial statements through enlarging accounting concept of cash and cash equivalent, which would inevitably weaken objectivity and reliability of recognition and measurement in the conventional accounting.