基于职业判断能力会计信息质量研究
本站原创 论文中文摘要：随着市场经济的逐步建立和社会经济的不断发展，会计环境变得日益复杂和多变，经济事项的不确定性大大增加，同时，会计准则和制度等会计标准的原则性在国际化的趋势得越来越强，职业判断的空间不断增大，各方面因素使得职业判断在我国会计规范执行体系中的地位变得日益重要起来。随着职业判断在会计实务中的愈发重要，会计人员的职业判断能力也成为了一个亟待深入研究的课题。例如：相对于旧会计准则，2006年颁布的新会计准则中对公允价值计量属性的大量运用就需要依靠会计人员良好的职业判断能力来实现。现有文献中对于会计人员职业判断能力的研究还比较少，且尤其匮乏实证方面的内容，故本文的选题立足于研究职业判断能力对于会计信息质量的影响，研究的目的在于为提高我国会计信息质量提供有益的参考，在运用多学科理论作系统分析的同时加以实验研究的数理统计分析为佐证，从而使本文的结论在一定程度上具有真正的现实指导意义。职业判断能力与会计信息质量间的相互关系是客观存在的。因而，基于这样一种相互关系，在我国的新会计与审计准则体系才初步启动的转轨时期，考虑到目前在我国客观存在着会计人员职业判断能力偏低、企业的会计信息质量不高的现状，从职业判断能力的角度思考如何提高我国资本市场的会计信息质量，无疑具有特别重要的现实意义。第一章是引言部分，介绍了本文的研究背景和意义，国内外的研究现状，以及本文的研究目的、运用的研究方法和创新点。第二章，运用管理心理学等方面的理论，创新地界定了会计职业判断能力的定义、内涵及其与职业道德间的辩证关系，在结合会计信息质量判断标准的基础上，系统的分析和归结了职业判断能力与会计信息质量间的相互关系。第三章，在运用会计信息失真的“三分法”对我国会计信息质量现状进行分析之后，又从实务的角度对职业判断在会计信息生成过程中的运用和重要性进行了详细的分析说明、举例，最后提出了职业判断能力的构成要素、个体差异并剖析了各构成要素在会计信息的生成过程中对信息质量的影响。第四章，介绍了问卷调查的设计和问卷的发放结果，我们对我国会计人员运用职业判断能力的情况以及他们对职业判断能力要素的认识两个方面的调查结果进行了统计分析，通过统计了解了我国会计人员对这两个方面的总体认识以及不同类型的会计人员之间存在的客观认知差异，在一定程度上验证了会计职业判断能力的要素及其对信息质量的影响程度。第五章，立足于提高我国的会计信息质量，笔者从职业判断能力的要素出发提出了具有可操作性的培养和提高会计人员职业判断能力的改进措施，具体措施包括教育机制、企业内部的培养机制以及会计职业道德运行体系三个方面。研究结论：会计职业判断能力是有其内在结构的，各能力要素会在会计信息的生成过程中对信息质量产生影响；职业判断能力是决定会计信息质量高低的主要因素，高质量的会计信息有赖于良好的职业判断能力，两者的相关程度受到会计准则变迁的影响；实证研究发现：我国会计人员对于职业判断能力的重要性认识不足、运用也不够主动充分，他们认为经验和专业分析能力是职业判断能力的核心要素；我们需要从教育、企业制度及道德运用体系等方面加以改进，以增强会计人员职业判断能力，提高会计信息质量
Abstract（英文摘要）： Along with the set up of market economy and the development of social economy, accounting environment becomes more and more complex and changeable, the uncertainty increases greatly, at the same time, the internationalization tendency of Accounting Standards and Accounting System becomes more and more strong, the space of professional judgment become more and more large, variety of aspects make the status of professional judgment to be more important at the implemental system of accounting criterion in China. With the professional judgment becomes more and more important in accounting practice, accountants’ professional judgment ability becomes a problem need to be study deeply. Such as: relative to the old Accounting Standards, the large use of fair value measurement attribute in the new Accounting Standards issued in 2006 need to be implemented by well professional judgment of accountants..There are few studies on accounting professional judgment in existent literature, especially lack of the positive studies. The subject of this paper is the influence of professional judgment on accounting information quality, the purpose of the research is to provide beneficial references to improve accounting information quality in China, use multi-discipline theoretic to make systems analysis ,at the same time make the experimental study mathematical statistics as evidences, so that make the conclusions of this paper to be of practical directive significance to a certain extent.The relationship between professional judgment and accounting information exists objectively. Therefore, base on this kind of traner relationship, at the shunt period that the new Accounting Standards and Auditing Standards system preliminary startup and accounting personnel professional judgment ability and accounting information quality to be of low level in our country, the consideration that how to enhance the accounting information quality in capital market of China from the aspects of professional judgment and professional judgment ability is obviously of especially important sense.Chapter one is introduction, it introduces the background and sense of the research, the research status quo at home and abroad and the research aim、methods and innovation of this thesis. Chapter two creatively determines the definition of accounting professional judgment ability、connotation and the dialectical relationship between it and professional morality. Systemically concludes the traner relationship between professional judgment and accounting information quality on the base of judgment criterion of accounting information quality.Chapter three firstly uses "trichotomy" of accounting information distortion to analyze accounting information quality in china, secondly makes detailed illustrate and citing of the use and importance of professional judgment at the process that accounting information form. Lastly put forwards the essential factors and the unit diversity, anatomies how each essential factor effects to accounting information quality during the process of accounting information form.Chapter four introduces the design and retrieve of questionnaires. We statistically analyze the condition that accountants use professional ability and the cognition that they make to professional judgment ability, find out the objective cognition difference of Chinese accountants’ collective understand in the two aspects and that of different kinds of accountants, validate the influencing aspects of accounting professional judgment ability to a certain extent and its influencing degree on accounting information quality.Chapter five put forwards the maneuverability upswing measurements to train and enhance the ability of accountants, so as to improve accounting information quality in China. The measurements include education mechani、training mechani in enterprise and the system of accounting professional ethics.Research conclusions: accounting professional judgment ability has its own configuration, each factor will effect the information quality during the process that the accounting information form; the professional judgment ability is the essential factor that determines the height of accounting information quality, high quality of accounting information depend on good professional judgment ability, the correlative degree between them influenced by the change of Accounting Standards; positive research finds out: in our country, accountants he not enough understanding of the importance of accounting professional ability and he not active and enough use of it, they consider that experience and professional analytic ability are the coral factors of professional judgment ability; we should improve this condition from the aspects of education、enterprise system and ethics exertion system, so as to increase accountants’ professional judgment ability and improve the accounting information quality.
论文关键词： 职业判断能力；会计信息质量；能力要素；会计准则；
Key words（英文摘要）： Professional Judgment Ability；Accounting Information Quality；Ability Factor；Accounting Standard；
Abstract（英文摘要）： Along with the set up of market economy and the development of social economy, accounting environment becomes more and more complex and changeable, the uncertainty increases greatly, at the same time, the internationalization tendency of Accounting Standards and Accounting System becomes more and more strong, the space of professional judgment become more and more large, variety of aspects make the status of professional judgment to be more important at the implemental system of accounting criterion in China. With the professional judgment becomes more and more important in accounting practice, accountants’ professional judgment ability becomes a problem need to be study deeply. Such as: relative to the old Accounting Standards, the large use of fair value measurement attribute in the new Accounting Standards issued in 2006 need to be implemented by well professional judgment of accountants..There are few studies on accounting professional judgment in existent literature, especially lack of the positive studies. The subject of this paper is the influence of professional judgment on accounting information quality, the purpose of the research is to provide beneficial references to improve accounting information quality in China, use multi-discipline theoretic to make systems analysis ,at the same time make the experimental study mathematical statistics as evidences, so that make the conclusions of this paper to be of practical directive significance to a certain extent.The relationship between professional judgment and accounting information exists objectively. Therefore, base on this kind of traner relationship, at the shunt period that the new Accounting Standards and Auditing Standards system preliminary startup and accounting personnel professional judgment ability and accounting information quality to be of low level in our country, the consideration that how to enhance the accounting information quality in capital market of China from the aspects of professional judgment and professional judgment ability is obviously of especially important sense.Chapter one is introduction, it introduces the background and sense of the research, the research status quo at home and abroad and the research aim、methods and innovation of this thesis. Chapter two creatively determines the definition of accounting professional judgment ability、connotation and the dialectical relationship between it and professional morality. Systemically concludes the traner relationship between professional judgment and accounting information quality on the base of judgment criterion of accounting information quality.Chapter three firstly uses "trichotomy" of accounting information distortion to analyze accounting information quality in china, secondly makes detailed illustrate and citing of the use and importance of professional judgment at the process that accounting information form. Lastly put forwards the essential factors and the unit diversity, anatomies how each essential factor effects to accounting information quality during the process of accounting information form.Chapter four introduces the design and retrieve of questionnaires. We statistically analyze the condition that accountants use professional ability and the cognition that they make to professional judgment ability, find out the objective cognition difference of Chinese accountants’ collective understand in the two aspects and that of different kinds of accountants, validate the influencing aspects of accounting professional judgment ability to a certain extent and its influencing degree on accounting information quality.Chapter five put forwards the maneuverability upswing measurements to train and enhance the ability of accountants, so as to improve accounting information quality in China. The measurements include education mechani、training mechani in enterprise and the system of accounting professional ethics.Research conclusions: accounting professional judgment ability has its own configuration, each factor will effect the information quality during the process that the accounting information form; the professional judgment ability is the essential factor that determines the height of accounting information quality, high quality of accounting information depend on good professional judgment ability, the correlative degree between them influenced by the change of Accounting Standards; positive research finds out: in our country, accountants he not enough understanding of the importance of accounting professional ability and he not active and enough use of it, they consider that experience and professional analytic ability are the coral factors of professional judgment ability; we should improve this condition from the aspects of education、enterprise system and ethics exertion system, so as to increase accountants’ professional judgment ability and improve the accounting information quality.
论文关键词： 职业判断能力；会计信息质量；能力要素；会计准则；
Key words（英文摘要）： Professional Judgment Ability；Accounting Information Quality；Ability Factor；Accounting Standard；