会计职业判断与会计政策选择问题研究

论文中文摘要：财务会计的目标是为企业及其利益相关者提供决策所需的高质量的会计信息,会计信息质量的高低对相关利益者的经济决策具有重大的影响,因此财务信息的质量问题备受关注,特别是在资本市场财务舞弊案时有发生的今天。而会计信息质量的高低受制于多种因素,会计政策选择就是其中之一。会计政策的选择过程实质上也是职业判断的过程,因此全文在探讨会计职业判断与会计政策选择关系的基础上,围绕着如何利用会计职业判断优化会计政策选择展开论述。全文共分为四部分:第一部分,是对会计职业判断的概述。首先,阐述了会计职业判断的概念。然后,分析了会计职业判断存在的必要性,指出会计职业判断内生于会计信息系统的不确定性;会计职业判断有助于提高会计信息的有用性;详尽的会计准则无法代替会计职业判断。接着,论述了影响会计职业判断的内外因素。最后,总结出会计职业判断的专业性与社会性、客观性与主观性、目的性与权衡性的总体特征。第二部分,阐述了影响会计政策选择的因素,论述了会计政策选择具有的特征。首先,说明了会计政策的概念及其产生的原因。其次,阐述了会计政策选择的经济后果,包括直接经济后果和间接经济后果。接着,分析了影响会计政策选择的内外因素。最后,通过对以上论述的总结,得出会计政策选择具有目的性、权衡性和社会性的特征。第三部分,论述了会计职业判断与会计政策选择的关系。首先,比较了会计职业判断与会计政策选择的异同。然后,着重论述了会计职业判断与会计政策选择的关系,即会计政策选择为会计职业判断提供了运用的空间,会计职业判断可以作为优化会计政策选择的重要手段。最后,阐明了运用会计职业判断优化会计政策选择的步骤和方法。第四部分,阐述了对规范会计职业判断环境,提高会计人员的职业判断能力的措施及建议。首先,分析了我国目前的会计职业判断现状,指出我国目前

Abstract（英文摘要）： The objective of financial accounting is to provide enterprise and the interested party with high quality financial information, which they need for decision - making. The quality of financial information should weigh heily with the interested party when they are making their decision, so it attracts the most attention, especially in capital market where the financial fraudulent practices are occasionally disclosed in present. A lot of factors he impact on the quality of financial information; the choice of accounting policy is the one of them. The process of making choice of accounting policy virtually is the process of accounting professional judgment, so the whole dissertation is based on discussing the relationship of the accounting policy choice and accounting professional judgment, and then surrounding the center of how to optimize the choice of accounting policy by using the accounting professional judgment.The dissertation includes four parts:The first part is about the summary of accounting professional judgment. Above all, it deals with the concept of accounting professional judgment. Then, it analysis the existent necessity of accounting professional judgment, and it point out that accounting professional judgment result from uncertainty of accounting information system; the accounting professional judgment can improve usefulness of accounting information; even though the exhaustive accounting principle would not replace accounting professional judgment. After that, it discuss the inside and outside factors which he impact on accounting professional judgment. At last, it summarize that the characteristic of accounting professional judgment is professional and social, objective and subjective, purposeful and need to be weighed disadvantage and advantage.The second part deals with the factors that can influence the choice of accounting policy and characteristic of the choice of accounting policy. It firstly explains the concept of financial accounting policy and why it is being. Then, it dealswith the economic consequence of accounting policy choice that include direct and indirect economic consequence. After that, it analysis the factors, which include inside and outside, that impact the choice of accounting policy. At last, it summarize that the choice of accounting policy has characteristics that is purposeful, social and need weighing the disadvantage and advantage.The third part is about the relationship of accounting policy and accounting professional judgment. At first, it mainly compares the choice of accounting policy with accounting professional judgment. Then, it elaborates on relationship of the choice of accounting policy and accounting professional judgment. It deals with that the choice of accounting policy provide the room to accounting professional judgment, and accounting professional judgment is the important instrument to optimize the choice of accounting policy. At last, it illustrates the process and means to optimize the accounting policy choice by using accounting professional judgment.The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment. Above all, it analysis the actuality of the accounting professional judgment, and point out that our country is short of the forable accounting professional circumstance and the ability of accountants for accounting professional judgment is in a low side. Then, it discusses how to perfect the accounting professional judgment circumstance. At last, it deals with the advice to improve the ability of accountant’s accounting professional judgment.
论文关键词： 会计职业判断；会计政策；会计政策选择；
Key words（英文摘要）： accounting professional judgment；financial accounting policy；the choice of accounting policy；