新会计准则下对会计职业判断再认识
本站原创 论文中文摘要：会计职业判断内生于会计的不确定性,再详尽的会计准则也无法替代职业判断。其贯穿于会计工作的全过程,与会计信息的产生、使用、监督息息相关。随着市场经济的发展,一方面,经济环境的复杂性和不确定性越来越突出,资本市场上风云变幻,无论是企业、监管者还是投资者想在波澜壮阔的经济大潮中求生存、求发展,就一刻也离不开职业判断。另一方面,会计改革不断深化,会计准则日趋国际化,使得会计职业判断在我国会计实务中已经无处不在。新准则的颁布,实现了与国际会计准则的趋同,最显著的特点是由规则导向转变为原则导向。新会计准则不再规定具体的会计处理方法,而是给出确认和计量的判断标准,加大了会计职业判断的空间,对会计人员的执业能力提出了更高的要求。在我国,会计职业判断研究起步较晚,是我国会计研究领域的新课题,特别是新会计准则颁布后,对会计职业判断的影响较大,使之有很大的研究空间。本研究试图在吸取前人研究成果的基础上,积极借鉴其他学科内容,构建一个较完整的会计职业判断理论。同时,在熟练掌握新会计准则的前提下,对会计职业判断进行一个深层次的再认识,是一个极富实际意义的课题。新会计准则对会计职业判断提出了什么新要求,衡量职业判断能力的新标准是什么,如何保证实现这一标准,是本文要关注和解决的问题。这一新标准的建立将有助于提高在新形势下会计人员的职业判断能力,改善我国会计职业判断现状,使会计工作更好的服务于社会经济的发展。本文主要分为五个部分,采用循序渐进的方式展开:第一部分,绪论。主要介绍本文的研究背景、研究意义,对现有国内外的研究进行文献综述,并对本文的研究思路与方法作出说明,从而为后文的分析打下基础。第二部分,对会计职业判断的初步认识。会计中的不确定性是会计职业判断产生的内在原因,是一种普遍现象,不可能完全消除。对会计职业判断的认识从其内涵开始,其定义可总结为:会计人员在面临不确定的情况下,根据会计法规、会计准则和会计惯例等会计标准,并运用自身知识和经验,充分考虑企业现实与未来的理财环境和经营特点,对经济交易和事项进行分析、判断、选择和决策。而会计职业判断能力是会计人员综合素质的反映,主要表现在职业道德、专业技能和实际操作技能。由此可得出,会计职业判断具有专业性,主观性,目标性,权衡性,受制约性的特点,并需以遵守职业道德为前提,以会计法规制度为限制,以公允反映为准则,以适用性为指导,适当考虑成本效益原则。第三部分,会计职业判断的过程与结果分析。会计职业判断的过程并不是一个孤立的过程,而是要受很多因素的影响,包括环境因素,准则因素,人的因素,会计事项的特点等。这些因素的影响贯穿于整个职业判断过程,对职业判断的结果起至关重要的作用。本部分通过对南方证券的实际案例分析,说明在会计职业判断过程中,如果会计人员是基于不合法或不合理的目的下,得出的判断结果就是不切合实际的,会扭曲公司真实的财务状况和经营成果。第四部分,新会计准则中会计职业判断的具体运用。新会计准则下,会计职业判断在各具体准则中的运用较旧会计准则有很大的改变,本部分重点分析基本准则包括会计核算基本前提、会计核算原则和具体准则包括公允价值、资产减值、固定资产、或有事项、关联方关系及交易、借款费用、金融资产和金融负债的分类中会计职业判断如何具体运用。第五部分,新会计准则下对会计职业判断的再认识。本部分通过对新旧会计准则的比较,概括出新会计准则对会计职业判断提出的新要求,提出在新形势下对衡量和评价职业道德水平和专业判断能力水平应建立的新标准,最后为保证这些新标准的实现,提出一些有建设性的意见措施。本文的主要观点:1、总结新会计准则的颁布实施给会计职业判断带来新的变化。新会计准则讲究以原则为基础,不再规定具体的会计处理方法,而是给出确认和计量的判断标准,允许会计人员结合本企业的具体情况作出职业判断,增大了会计处理的选择空间,地强调会计职业判断。而会计职业判断的空间增大了,也加大了会计从业人员的职业风险。同时新准则的执行需要会计人员不断更新和扩大自己的知识面,还要掌握与会计工作相关的外语、计算机技术等方面的技能,以增强分析判断能力。2、建立新会计准则下会计职业判断的新标准。新会计准则的颁布实施,赋予职业道德更丰富的内容,衡量和评价职业道德水平的新标准为可总结为:熟悉法规,依法办事;爱岗敬业,忠于职守;实事求是,客观公正,公允列报;专业胜任,改革创新;保守秘密。评价一个会计人员是否具备良好的职业判断专业能力,是否能够对复杂的会计业务做出合理而公允的判断,主要标准为:首先,会计人员要有扎实的专业知识,能与时俱进,能结合现实特征;其次,会计人员应对与会计工作有密切关系的相关学科如财政、经济、税收、金融、管理、法律等相关知识相当熟悉;再次,会计人员应精通一门外语,具备熟练的计算机操作技能和了解数据库及网络开发维护等一系列新技术、新知识。最后,会计人员应具有更新知识的能力,较强的实践能力、分析能力、表达能力和创新能力。3、提出保证实现会计职业判断新标准的措施。首先,需构建良好的支撑环境,健全职业判断的内外约束机制,健全法律诉讼机制;其次,需不断加强职业道德建设,从会计职业道德的教育、评价、监督等一整套的施行机制保证其贯彻、推行;再次,需提高专业技能,重视会计基础理论的学习,树立终身学习的现代教育观念,不断的更新知识结构,加强实践训练,提高独立思考、分析和解决实际问题的能力。本文的主要贡献:1、选题具有实际意义。本文在新会计准则颁布实施后,对会计职业判断进行深层次的再认识,对提高在新形势下会计人员的职业判断能力,改善我国会计职业判断现状,使会计工作更好的服务于社会经济的发展有一定的实际意义。2、结合新形势对会计职业判断的再认识。本文以循序渐进的方式,从初步认识,到新准则下的具体运用分析,到再认识,较系统的总结分析会计职业判断的理论,对实务工作有一定的指导作用
Abstract（英文摘要）： The accounting professional judgment born in uncertainty within accounting, further detailed accounting standards can’t substitute the professional judgment. Running through the whole process of accounting, the accounting professional judgment is closely related to produce, use, and supervision of the accounting information.The promulgation of the new standards, realizes the convergence with the international accounting standards, the most notable feature is that change guided by the rules to guided by principles. the new standards no longer province specific accounting treatment, but give the criteria of the recognition and measurement, so increase the space of accounting professional judgment, and raise a higher demand of the accounting staffs’practice capacity.In China, the research about accounting professional judgment started lately is the new issue in the accounting research field. Especially, the promulgation of the new accounting standards impact accounting professional judgment largely. So it has a great research space. This paper tries to make a further understanding of the accounting professional judgment after mastering the new accounting standards.Structure of the paper:This paper is divided into five chapters. The structure and the main points are listed as follow:Chapter 1:Prolegomenon. This chapter introduces the background to the study,research thinking, the main content, and some research about accounting professional judgment, which lay the foundation for later analysis.Chapter 2: The preliminary understanding of accounting professional judgment. This chapter introduces the definition、features、principles of the accounting professional judgment, the specific performance of capacity of the accounting professional judgment.Chapter 3: The analysis of the process and result of accounting professional judgment. There are many impacting factors through the process of accounting professional judgment, including environmental factors、criteria factors、personal factors、characteristics of accounting. Then through the analysis of a case, it notes if under the unreasonable purpose, the result of judgment is not realistic.Chapter 4: The concrete application of professional judgment in the new accounting standards. In the new accounting standards, the accounting professional judgment changes a lot. This part mainly analysis the concrete application in the specific criteria such as the fair value, the plant asset, etc.Chapter 5: A further understanding of the accounting professional judgment in the new accounting standards. Through comparing the old and new standards, this part summarizes new requirements to the accounting professional judgment, establishes a new standard, and proposes some useful measures.Viewpoints of this paper:1. Summarize new changes of accounting professional judgment. Including: guided by principles, more stress the accounting professional judgment, increase occupational risk of the accountant, the accountant should expand his knowledge and skills such as English、compute.2. Establish a new standard to accounting professional judgment. Good professional ethics: be familiar with the regulations, act according to law; love and respect their jobs, dedication; seek truth from facts, objective and fair, fair presentation; professional competence, reform and innovation; keep secrets. Good competence of professional judgment: a good accountant should he the solid expertise, the wealth of knowledge, some skills such as English and compute, the ability to update knowledge, the capacity of analysis、practice、expression and creative.3. Propose some useful measures. First, build a good supported environment. Second, strengthen the building of professional ethics continuously. Third, improve the professional skills.Contribution of this paper:1. The topic of the paper has realistic significance. After the implementation of new accounting standards, this paper understands the accounting professional judgment to a deep level. It’s good to improve the capacity of the accounting professional judgment under the new situation, and improve the status of China’s accounting professional judgment.2. Recognize the accounting professional judgment under the new situation. In a progressive manner, this paper introduces from preliminary understanding to a further understanding, analysis the accounting professional judgment theory more systematically and summarily. It has the guiding role on substantive work to a certain extent.
论文关键词： 新会计准则；会计职业判断；能力；再认识；
Key words（英文摘要）： new accounting standards；capacity；accounting professional judgment；a further understanding；
Abstract（英文摘要）： The accounting professional judgment born in uncertainty within accounting, further detailed accounting standards can’t substitute the professional judgment. Running through the whole process of accounting, the accounting professional judgment is closely related to produce, use, and supervision of the accounting information.The promulgation of the new standards, realizes the convergence with the international accounting standards, the most notable feature is that change guided by the rules to guided by principles. the new standards no longer province specific accounting treatment, but give the criteria of the recognition and measurement, so increase the space of accounting professional judgment, and raise a higher demand of the accounting staffs’practice capacity.In China, the research about accounting professional judgment started lately is the new issue in the accounting research field. Especially, the promulgation of the new accounting standards impact accounting professional judgment largely. So it has a great research space. This paper tries to make a further understanding of the accounting professional judgment after mastering the new accounting standards.Structure of the paper:This paper is divided into five chapters. The structure and the main points are listed as follow:Chapter 1:Prolegomenon. This chapter introduces the background to the study,research thinking, the main content, and some research about accounting professional judgment, which lay the foundation for later analysis.Chapter 2: The preliminary understanding of accounting professional judgment. This chapter introduces the definition、features、principles of the accounting professional judgment, the specific performance of capacity of the accounting professional judgment.Chapter 3: The analysis of the process and result of accounting professional judgment. There are many impacting factors through the process of accounting professional judgment, including environmental factors、criteria factors、personal factors、characteristics of accounting. Then through the analysis of a case, it notes if under the unreasonable purpose, the result of judgment is not realistic.Chapter 4: The concrete application of professional judgment in the new accounting standards. In the new accounting standards, the accounting professional judgment changes a lot. This part mainly analysis the concrete application in the specific criteria such as the fair value, the plant asset, etc.Chapter 5: A further understanding of the accounting professional judgment in the new accounting standards. Through comparing the old and new standards, this part summarizes new requirements to the accounting professional judgment, establishes a new standard, and proposes some useful measures.Viewpoints of this paper:1. Summarize new changes of accounting professional judgment. Including: guided by principles, more stress the accounting professional judgment, increase occupational risk of the accountant, the accountant should expand his knowledge and skills such as English、compute.2. Establish a new standard to accounting professional judgment. Good professional ethics: be familiar with the regulations, act according to law; love and respect their jobs, dedication; seek truth from facts, objective and fair, fair presentation; professional competence, reform and innovation; keep secrets. Good competence of professional judgment: a good accountant should he the solid expertise, the wealth of knowledge, some skills such as English and compute, the ability to update knowledge, the capacity of analysis、practice、expression and creative.3. Propose some useful measures. First, build a good supported environment. Second, strengthen the building of professional ethics continuously. Third, improve the professional skills.Contribution of this paper:1. The topic of the paper has realistic significance. After the implementation of new accounting standards, this paper understands the accounting professional judgment to a deep level. It’s good to improve the capacity of the accounting professional judgment under the new situation, and improve the status of China’s accounting professional judgment.2. Recognize the accounting professional judgment under the new situation. In a progressive manner, this paper introduces from preliminary understanding to a further understanding, analysis the accounting professional judgment theory more systematically and summarily. It has the guiding role on substantive work to a certain extent.
论文关键词： 新会计准则；会计职业判断；能力；再认识；
Key words（英文摘要）： new accounting standards；capacity；accounting professional judgment；a further understanding；