会计职业判断导引体系与会计执行机制研究
本站原创 论文中文摘要：会计信息失真问题由来已久,国内外会计学界对会计信息失真问题做了大量的研究,但效果并不明显。如果对国内近年的会计信息失真案例稍加留意,我们就会发现这样一个问题,即当前我国出现的会计信息失真并不是因为会计标准自身存在问题,绝大多数的会计信息失真都是因为未能有效地执行会计标准。而会计标准未能得到有效执行的主要原因是缺乏一个引导会计标准执行的导引体系,因此,本文在前人研究成果的基础上,引入会计职业判断导引体系,拓宽会计信息治理的研究范围,把会计职业判断导引体系纳入会计标准的执行机制来研究,尝试构建与和谐社会建设相吻合的会计标准执行机制。本文首先阐述了构建一个完善的会计标准执行机制的理论基础,其次界定了什么是会计标准执行机制以及会计标准执行机制的特征,并分析了影响会计标准执行机制有效运行的因子,在此基础上,从会计标准的自我执行机制和强制执行机制两大方面构建了一个理论上的和谐的会计标准执行机制。再次,对照和谐的会计标准执行机制,找出了我国现行会计标准执行机制存在的问题,最大的缺陷在于缺乏会计标准的自我执行机制以及引导会计标准自我执行的会计职业判断导引体系。最后,针对其缺陷,提出了完善我国现行会计标准执行机制的对策,最主要的是建立了会计职业判断导引体系。本文的特点和贡献在于:以会计职业判断导引为衔接,运用系统理论首创性地把完善会计标准与会计标准的执行机制结合起来进行系统的研究;初步构建了一个和谐的会计标准执行机制,并提出了完善我国现行会计标准执行机制的对策。本文尝试在治理会计信息失真问题上提供一些理论上和实践上有益参考意见
Abstract（英文摘要）： The question on accounting information distortion is long-standing, the educational world of domestic and foreign accountants has done the massive research to the accounting information distortion, but the effect is not obvious. If exposed to the domestic recent years the accounting information distortion case paid attention slightly, we could discover this kind of question, namely current our country appeared the accounting information distorted is not because of accountant the standard own existence question, the overwhelming majority accounting information distorts all is because has not been able effectively to carry out accountant standard. But accountant standard has not been able to obtain the effective execution, the main reason is lacks the guiding system to guiding accountant standard execution, therefore, this article in the predecessor research results foundation, introduces guiding system of accountant occupation judgment, opens up the research scope on accounting information government, guiding system of accounting judgment brings into line with the enforcement mechani of accountant standard to study, attempts to construct enforcement mechani of accountant standard with the harmonious society tallies.This article first elaborated constructs a perfect accountant standard to carry out the mechani rationale, next has limited any is the enforcement mechani of accountant standard and the characteristic of the mechani of carrying out accountant standard, and analyzed effective movement factor of enforcement mechani of
论文关键词： 会计职业判断；会计职业判断导引体系；会计标准；会计标准执行机制；会计信息失真；
Key words（英文摘要）： Professional Judgment of Accounting；Guiding system of Accounting Professional Judgment；accountant standard；enforcement mechani of accounting standards；the accounting information distortion；
Abstract（英文摘要）： The question on accounting information distortion is long-standing, the educational world of domestic and foreign accountants has done the massive research to the accounting information distortion, but the effect is not obvious. If exposed to the domestic recent years the accounting information distortion case paid attention slightly, we could discover this kind of question, namely current our country appeared the accounting information distorted is not because of accountant the standard own existence question, the overwhelming majority accounting information distorts all is because has not been able effectively to carry out accountant standard. But accountant standard has not been able to obtain the effective execution, the main reason is lacks the guiding system to guiding accountant standard execution, therefore, this article in the predecessor research results foundation, introduces guiding system of accountant occupation judgment, opens up the research scope on accounting information government, guiding system of accounting judgment brings into line with the enforcement mechani of accountant standard to study, attempts to construct enforcement mechani of accountant standard with the harmonious society tallies.This article first elaborated constructs a perfect accountant standard to carry out the mechani rationale, next has limited any is the enforcement mechani of accountant standard and the characteristic of the mechani of carrying out accountant standard, and analyzed effective movement factor of enforcement mechani of
论文关键词： 会计职业判断；会计职业判断导引体系；会计标准；会计标准执行机制；会计信息失真；
Key words（英文摘要）： Professional Judgment of Accounting；Guiding system of Accounting Professional Judgment；accountant standard；enforcement mechani of accounting standards；the accounting information distortion；