In the era of knowledge economy, economic globalization, digitization, networking and intangibility have further expanded the content and scope of accounting and auditing. The processing of accounting information systems is complicated. In the real market economy, completely symmetrical information environment hardly exists. Faced with the growing demand for full disclosure of accounting information, cost-benefit oriented economists must re-examine the importance boundary. How to balance and unify the principle of full disclosure and the principle of importance is a problem worth pondering for accountants and auditors. Moreover, the economic environment makes enterprises face increasing risks and uncertainties, especially the increasing innovation of financial instruments puts forward new requirements for accounting. The important items that should be identified in the table and the important items that need to be disclosed off the table depend on the judgment of their importance. Because of the large amount of judgment content required and the difficulty of judgment, a large number of emerging uncertain economic business ignored by the current financial reporting system provides a shelter for the management authorities to resort to manipulation, concealment and other means to cheat. In auditing, the rapid and accurate judgment of the importance can undoubtedly reduce the audit cost and risk reasonably, which is in line with the psychology of modern rational economic man. This can promote the establishment of independent audit integrity mechanism and even the integrity of the whole market.

This book includes eight chapters: accounting and accounting theory review, financial accounting theory, empirical accounting and normative accounting, fair value accounting and price change accounting, audit research overview, audit quality research, audit risk control and policy support and the mass line in the audit process.

This book systematically expounds the basic theoretical research of accounting and auditing. On this basis, the status quo and measures of all aspects of accounting auditing are considered and summarized, and some new accounting auditing policies in China are summarized and interpreted. It is hoped that it can provide reference for the majority of accounting auditors. This is also the purpose of our book "Accounting Theory and Audit Research". Because this book contains a lot of content, complicated knowledge, many writers, each chapter content format, depth and breadth may not be consistent, and fallacies are inevitable. Readers are welcome to make criticisms and corrections.

前言

知识经济时代，经济全球化、数字化、网络化和无形化使会计和审计的内容和范围进一步拓展，会计信息系统加工的对象纷繁复杂，然而，在现实的市场经济中完全对称的信息环境几乎是不存在的。面对日益高涨渴望充分披露会计信息的呼声，成本效益先行的经济人必须重新审视重要性的边界。如何把握充分披露原则与重要性原则的均衡统一，是会计人员和审计人员值得深思的问题。况且经济环境使企业面临不断加剧的风险和不确定性，特别是金融工具的日益创新对会计提出了许多新的要求。哪些是应在表内确认的重要项目？哪些需表外重点披露？完全取决于对其如何进行重要性判断。大量不断涌现的恰恰又被现行财务报告体系轻视的不确定性经济业务，因为所需判断内容多、判断难度大，给管理当局使用操纵、隐瞒、弄虚作假等手段提供了庇护土壤。而在审计工作方面，对重要性的快速准确的判断无疑能合理降低审计成本和审计风险，符合现代人作为有限理性的经济人的心理，这对于我们建立独立审计诚信机制，甚而对于整个市场诚信的建立能起到积极的推动作用。

本书分为会计与会计理论综述、财务会计理论、实证会计与规范会计、公允价值会计与物价变动会计、审计研究概述、审计质量研究、审计风险控制与审计过程中的政策扶持与群众路线八个章节。

本书不仅对会计与审计的基本理论研究进行了系统的阐述，在此基础上更对会计审计各个方面的现状与措施进行了思考与总结，并就我国目前一些新的会计审计方面的政策进行概括与诠释，希望可以为广大会计审计工作者提供参考，这也是我们编写《会计理论与审计研究》这本书的用意所在。由于本书包罗内容较多，涉及知识较烦琐，编写人员较多，各章节内容的格式、深度和广度可能并不一致，而且谬误无可避免，敬请广大读者批评指正。

Steel structure buildings actually appeared in history very early. The world-famous Eiffel Tower in France is built of steel structure. However, at that time, steel production was not high and steel smelting technology was not mature enough to be used in many daily buildings. Therefore, in its early days, most of the steel structure was used in building parts such as accessories, components, fittings and so on. In the early 19th century, people began to use wrought-iron to build houses and bridges. Its development history is longer than reinforced concrete. Until the 1960s, the rapid development and innovation of the theory of steel structure architecture produced modern steel structure technology architecture. In recent years, steel structure engineering has been widely used in the field of architecture due to its advantages of low cost, good structural performance and fast construction speed. However, the control of its quality is a noteworthy problem. This requires strengthening the supervision of the quality of steel structure engineering to ensure the construction quality of steel structure engineering. The development of social economy has driven the rapid development of the construction industry. At the same time, this also requires the construction industry to continuously accelerate the construction progress and increase the economic benefits of the company on the basis of ensuring construction safety and project quality. Due to the topography and climate, the construction technology of housing construction in each area is different, which requires the construction team to use scientific and reasonable construction schemes according to local environmental and climate factors. With the continuous improvement of living standards, the requirements for architectural beauty and safety have gradually increased. Although the design of the curtain wall is very important, the construction link is also the guarantee of the quality of the building curtain wall project. As a result of building curtain wall project involves many aspects, structural knowledge is wide, and the installation technology is complex, the construction technology should be reasonable standard. In order to strengthen the quality control, we must follow the design requirements of the construction to improve the quality of curtain wall engineering.

前　言

钢结构建筑其实很早就在历史上出现了，举世闻名的法国埃菲尔铁塔就是采用钢结构建造而成的。只是在当时的情况下，钢铁产量尚不高，钢铁冶炼技术也不是很成熟，不能应用普及到众多的日常建筑里面。所以在其初期，钢结构的应用多是以建筑零件诸如部分配件、部件、连接件等。早在19世纪初期人们就已经开始使用熟铁建造房屋和桥梁，其发展历史更比钢筋混凝土悠久，一直到20世纪60年代钢结构建筑理论飞速发展与创新，才产生了现代钢结构工艺的建筑。近年来，钢结构工程由于其造价低、结构性能好、施工速度快等优点，被广泛应用于我国的建筑领域，但控制其质量的好坏却是一个值得注意的问题，这就需要加强钢结构工程质量的监理工作，保证钢结构工程的施工质量。社会经济的发展带动了建筑行业的迅速发展，与此同时，也要求建筑行业在保证施工安全、工程质量的基础上不断地加快施工进度，增加企业的经济效益。我国因为地形和气候的原因，每个地区的房建工程的施工技术都不一样，这就需要施工队伍根据当地的气候、环境等各方面的因素，采用科学合理的施工方案进行施工。随着人们生活水平不断提高，对于建筑美观、安全等要求也逐渐提高，尽管幕墙设计环节十分重要，但施工环节也是建筑幕墙工程质量的重要保障。由于建筑幕墙工程的涉及面较多，结构知识面较广，施工技术、安装工艺较多，为了加强质量控制，我们必须合理规范施工技术，按照设计要求进行施工以提升幕墙工程质量。