澳洲代写-游说活动对澳大利亚会计准则的影响

澳洲代写-游说活动对澳大利亚会计准则的影响。为澳大利亚私营和公共部门利益而设计的SAC4概念框架处于一种令人沮丧的状态。它完全被负有责任的实体所忽视。游说活动掩盖了澳大利亚会计准则与国际会计准则接轨的所有努力。游说是值得放弃的，因为它与社会毫无关系。寻求私利的立法将被废除，因为它们不适合维持民主的目的。相反，一个没有选择的会计立法是不灵活的，不偏离其主要目的，有助于维持民主。也许，没有公司愿意沉溺于任何形式的有益于社会的行为。公司有义务遵守新的会计准则。要根除游说的威胁，这种威权主义是必要的。游说正简洁地潜入澳大利亚的民主结构，破坏一切平等社会和经济利益的努力。

The present scenario is not what has been expected by the authorities, the government, the AASB, the PSASB and the citizens. Solutions to the problems need to be presented. Government and the authorities should identify the loopholes of lobbying. Lobbying uses government information and drafts to get away from being held liable (Lont 2010, p. 89).
Foremost, the government and the authorities could decide on the intent of continuing the lobbying legislation. If it is found to be misleading the common public, the law is doomed and would be abandoned without delay. Politics hat is really serious about establishing social and economic equality will matters most. In addition, the accounting standards could delete the option of providing a choice of selection to companies. Choices spoil the ethical inclination and makes companies more biased about its own well-being at whatever expense. A uniform conceptual framework should be forcefully established, even if that means amending and reviving the SAC4 framework. This could lead to a road toward unity in accounting standards among all.
Auditors play a fatherly role in establishing a rule of law that is applicable to all and is same for all irrespective of the size and influence of the company. Similar rules apply to all while auditing and they should be the first to report any irregularity or discrepancy. They resemble a wild watchdog, which is ever alert about the accounting format of a company. Auditing is best when it is non-biased and impartial. Violating auditors attract strict imprisonment. Accounting violations are similar to dastardly violations and differs only in their mode and extent. Public and private sector companies can be subjected to surprise scrutiny by any citizen of Australia. The company thereby should voluntarily oblige to such demands to ensure that the rule does not convert into an instrument of wilful annoyance.
The accounting standards authorities, who prepare the benchmark of accounting practices, are weaker in their influence and assessment. Hence, such lobbying efforts and the state of dismal affairs in Australian economy is commonplace. Accounting authorities are also the culprit in the increasing influence of lobbying, precisely due to the lack of a will to use the opportunity of power and decision making that lie with them.
These are some of the possible solutions for the lobbying mess that is destroying all efforts of internationalising the accounting standards and establishing a regime of absolute standardised practices, which are only different in numbers.

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