新准则视角下会计职业判断研究
本站原创 论文中文摘要：2006年财政部颁布了《企业会计准则》,要求我国的上市公司从2007年起开始实施。这标志着我国已全面开启了原则导向的会计标准,开始走上了与国际会计准则趋同的道路。从此,在原则导向的会计准则下,职业判断也显得尤为重要。准确的会计职业判断能够产生高质量的财务信息,为广大报表使用者做出决策提供最为可靠、相关的依据,然而不合理的会计职业判断只能产生低质量的财务信息,误导报表使用者。新准则到目前为止已经完整地实施了三年,我国财会人员的会计职业判断运用得如何也是大家比较关心的问题。基于这一背景,本文以《企业会计准则》为出发点,以会计职业判断的运用现状为研究主题,探讨如何解决我国职业判断现存问题,以生产高质量的财务信息。会计准则与会计职业判断是一对无法区分的双孪子,本文采用了二元分析的方法分别从会计准则与会计职业判断的角度分析问题。本文首先以会计职业判断的相关研究基础为切入点,辨明会计职业判断的内涵与外延,探讨了以会计准则为背景的职业判断所含内容,分析了影响会计职业判断的内外部因素。在此基础上,又将会计准则的历史变革与其对会计职业判断的影响做以分析。然后,在本文的主体部分对我国会计职业判断当前的存在的问题做以阐述、分析和归纳,以2007至2009年上市公司的实际数据和案例为依托,并以此为基础总结出职业判断现状产生的原因剖析。最后,本文从现实的约束机制出发,以现状分析的角度逐个研究问题的解决对策。本文还通过历史发展的趋势大胆地预测了会计准则的发展趋势和会计职业判断的发展趋势。文章分为五部分：第一部分,绪论。主要介绍研究背景和写作动机,国内外文献综述,以,及本文的主要研究内容和框架。第二部分,会计职业判断的研究基础：概念界定和基本理论。本部分介绍会计职业判断的概念、基于会计准则的内容和影响因素,以委托制度的基本理论作为本文研究基础,为第四部分寻找解决措施而提供有力依据,还通过会计准则的历史发展来分析了准则与会计职业判断的关系。第三部分,会计职业判断当前的问题：现状描述和问题剖析。此部分首先以2007至2009年上市公司执行新准则的真实数据和案例为依托,阐述了当今我国会计职业判断存在的问题与现状,然后将问题进行归纳、总结,剖析问题产生的原因。第四部分,会计职业判断未来的趋势：对策研究与未来发展。本部分首先从现状分析的角度逐个研究问题的解决方法,然后根据会计准则和职业判断的历史发展过程推测了准则和职业判断的未来趋势。第五部分,结论与启示。将全文做以总结,从会计职业判断的历史变革,当前的问题,未来的趋势三个方面进行总结,精炼本文创新观点,为后续进一步深入研究提供基础
Abstract（英文摘要）： China’s Accounting Principle for Business Enterprises was published in 2006. The public companies listed on Shanghai and Shenzhen Stock Exchange were required to implement the Principle since 2007, which means that China’s Accounting Principle is a principle-oriented standard rather than a rule-oriented one and Accounting Principle set out on the way to IAS. From then, accounting professional judgments began to walk into people’s eyes because of the change of the principle from the rule-oriented standard. The high quality of accounting professional judgments lead to the high quality of accounting information which provide the users of financial statements useful information to action. Up till now, the Accounting Principle was implemented for three complete years, and people are concerned with the condition of accounting professional judgments. Under this situation, I start out from China’s Accounting Principle, with the theme of accounting professional judgments, and provide how to solve the problem of the low quality of accounting professional judgments.This paper begins with the relative foundation of accounting professional judgments, talks about the content of accounting professional judgments, and analyzes the outside factors which influence accounting professional judgments. After that, the thesis reviews how accounting professional judgments developed under the condition of accounting principles. Then, this paper probes into the problems of accounting professional judgments and analyzes the reasons of the problems. All the problems are brought forward from the real statistics and examples from the public companies from 2007 to 2009. Finally, based on the above, this thesis supplies a complete application of the advancements of accounting professional judgments. Above all, I forecast the future of the Accounting Principle and accounting professional judgments. This thesis consists of five parts.The first part is a preface, which introduces the writing motive, researching condition at home and abroad.The second part is the foundation of accounting professional judgments. This section describes the background, definition and internal and external factors of accounting professional judgments.The third part explores the conditions of accounting professional judgments and the reasons. Firstly, I ge some statistics and examples of public companies in order to reach conclusions that the quality of accounting professional judgments is low. Secondly, I try to summarize the reasons of the low quality of accounting professional judgments.The forth part proposes solutions and the forecast. This section narrates three solutions according to the reasons given above. Most important, I describe the future development of accounting professional judgments and the accounting principles.The fifth part gives conclusions. I concluded the whole thesis in the end. Also, I point out the new research of the paper and also the drawbacks. Hoping other teachers and students could continue to study on this field, I point out some things that could be advanced.
论文关键词： 会计职业判断；企业会计准则；上市公司；
Key words（英文摘要）： Accounting Professional Judgment；China’s Accounting Principle；Public Companies；
Abstract（英文摘要）： China’s Accounting Principle for Business Enterprises was published in 2006. The public companies listed on Shanghai and Shenzhen Stock Exchange were required to implement the Principle since 2007, which means that China’s Accounting Principle is a principle-oriented standard rather than a rule-oriented one and Accounting Principle set out on the way to IAS. From then, accounting professional judgments began to walk into people’s eyes because of the change of the principle from the rule-oriented standard. The high quality of accounting professional judgments lead to the high quality of accounting information which provide the users of financial statements useful information to action. Up till now, the Accounting Principle was implemented for three complete years, and people are concerned with the condition of accounting professional judgments. Under this situation, I start out from China’s Accounting Principle, with the theme of accounting professional judgments, and provide how to solve the problem of the low quality of accounting professional judgments.This paper begins with the relative foundation of accounting professional judgments, talks about the content of accounting professional judgments, and analyzes the outside factors which influence accounting professional judgments. After that, the thesis reviews how accounting professional judgments developed under the condition of accounting principles. Then, this paper probes into the problems of accounting professional judgments and analyzes the reasons of the problems. All the problems are brought forward from the real statistics and examples from the public companies from 2007 to 2009. Finally, based on the above, this thesis supplies a complete application of the advancements of accounting professional judgments. Above all, I forecast the future of the Accounting Principle and accounting professional judgments. This thesis consists of five parts.The first part is a preface, which introduces the writing motive, researching condition at home and abroad.The second part is the foundation of accounting professional judgments. This section describes the background, definition and internal and external factors of accounting professional judgments.The third part explores the conditions of accounting professional judgments and the reasons. Firstly, I ge some statistics and examples of public companies in order to reach conclusions that the quality of accounting professional judgments is low. Secondly, I try to summarize the reasons of the low quality of accounting professional judgments.The forth part proposes solutions and the forecast. This section narrates three solutions according to the reasons given above. Most important, I describe the future development of accounting professional judgments and the accounting principles.The fifth part gives conclusions. I concluded the whole thesis in the end. Also, I point out the new research of the paper and also the drawbacks. Hoping other teachers and students could continue to study on this field, I point out some things that could be advanced.
论文关键词： 会计职业判断；企业会计准则；上市公司；
Key words（英文摘要）： Accounting Professional Judgment；China’s Accounting Principle；Public Companies；