不确定性会计与会计职业判断研究

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论文中文摘要:随着市场经济的发展和市场竞争的加剧,各种各样的不确定性问题不断出现,不确定性在经济中发挥着越来越重要的作用。人们对不确定性的研究日益重视,但其财务会计中的不确定性研究却屈指可数。可以说,不确定性会计问题是会计学界一个至今尚无定论的课题。不确定性会计是财务会计的重要组成部分之一,其目标是向信息使用者提供不确定性经济业务的会计信息。会计信息的不确定性是客观存在的,可人们往往认为会计信息是精确的,这种忽略会计信息不确定性的认识将会导致其决策失误。研究不确定性会计,有助于降低会计信息的不确定性,对促进不确定性会计理论的发展和不确定性会计实务的完善,具有重要的意义。对于会计信息的不确定性,我们不可能完全消除,只能适度弱化,而防范会计信息不确定性最有效的措施是增强会计职业判断能力。在我国,企业会计准则对不确定性经济业务赋予了会计人员较大的职业判断空间,由于客观经济环境的复杂性,会计人员可能会利用职业判断空间操纵利润,扭曲企业真实的财务状况和经营成果。目前,我国会计人员的职业判断水平不高,很多会计人员尚未树立职业判断的观念,缺乏职业判断的主动性,自身业务素质不高,远远达不到新的企业会计准则的要求。如何增强会计人员职业判断能力,并防止滥用会计职业判断制造虚假会计信息,就成为一个亟待解决的重要问题。本文主要采用理论分析,并辅之以案例分析,对不确定性会计以及会计的职业判断进行研究。本文共分为六个部分。第一部分:阐述本文的研究目的及意义、国内外研究现状、研究内容、研究方法以及创新之处。第二部分:首先,对不确定性会计做出简要的概述,界定了不确定性会计的涵义、分类,归纳出不确定性会计对会计信息质量的影响;其次,在总结国内外对于会计职业判断研究观点的基础上,提出会计职业判断的涵义、特点,并从环境和自身两大方面归纳出影响会计职业判断的因素;最后,揭示出不确定性会计与会计职业判断之间的内在联系。第三部分:针对不同程度不确定性会计列举三个案例:应收账款案例、债务担保案例和重组案例,并对其进行分析。第四部分提出不确定性会计存在的问题,主要是企业的会计人员滥用职业判断粉饰财务报表。第五部分总结出降低不确定性以及增强会计职业判断能力的建议。第六部分简要说明本文的局限性以及对未来的展望。本文的贡献体现在:第一,前人只是对不确定性会计或会计职业判断单独进行研究,而本文通过建立两者之间的内在联系,将两者结合起来研究。第二,针对不同程度不确定性会计列举三个案例:应收账款案例、债务担保案例和重组案例,并对其进行分析。第三,提出不确定性会计存在的问题——滥用会计职业判断并总结出降低不确定性以及增强会计职业判断能力的建议
Abstract(英文摘要): Along with the market economy increasing development, the various uncertainties are continuously arising, and playing an increasingly role in the economic. People pay more and more attention to the study of the uncertainty. But the study of accounting uncertainty is rare. We might say that the accounting uncertainty is a difficulty in the field of accounting, on which there is no fixed conclusion yet.The uncertain accounting is an important part of financial accounting. And the goal is to provide with uncertainties of transaction. The uncertainties of the accounting information exist objectively, but is often regarded as accurate by people. The ignorance of the uncertainties will affect the user’s decision, and even result in mistaken decision. The study of uncertain accounting is useful to reduce the uncertainties of the accounting information, and establish theoretical framework of uncertain accounting, thus is beneficial to the formation of uncertain accounting standard and practical operation.We can’t completely eliminate the uncertainties of the accounting information, which can only be moderately controlled. The risk precaution of uncertain accounting information is to strengthen the professional judgment ability of accountant. In my country, according to comparisons of the accounting rule, accountants he more space of professional judgment. Due to complexity of the objective economic environment, accountants manipulate profit with the space of professional judgment, and distort the real financial statement and the business results. At present accountants in our country are weak in the ability of professional judgment. Many accountants are short of the awareness of professional judgment and initiative. And the professional quality should be improved, which couldn’t meet the acquirement of accounting principle. How to strengthen the ability of professional judgment, and how to prevent abusing professional judgment to make false accounting information, which are demanded prompt solution.In this article, using standard method and the analysis of case, study the uncertain accounting and the professional judgment of accounting. The article is divided into six sections. The first part introduces the purpose and significance of the article, the research situation at home and abroad, the research content, the research method and innovation. The second part introduces the summary of uncertain accounting, defines the meaning and classification of uncertain accounting, sums up the influence on the accounting information. On the base of summarizing the study viewpoint of uncertain accounting at home and abroad, propounds the meaning and trait of professional judgment, sums up the reason that affects the professional judgment from environment and itself. Finally, reveal the inter-relationship between uncertain account and account professional judgment. In the third part, list three case of the uncertain accounting as "accounts receivable, debt guarantees, corporate restructuring" for the different level of uncertain account. The forth part propounds that uncertain accounting exists questions. Mainly because the enterprise accountants abuse accounting professional judgment, varnish the financial statement. The fifth part sums up the suggestions that reduce the uncertainties and strengthen the ability of the professional-judgment. The sixth part introduces the limitation of the article and the prospect of the future.The contribution of this article is as follow:Firstly uncertain account or account professional judgment was just separately studied, but in this article, associate uncertain accounting to professional judgment by forming the inter-relationship between them. Secondly list and analysis three cases of the uncertain accounting as "accounts receivable, debt guarantees, corporate restructuring". Thirdly proposes the questions of uncertain accounting-abuse professional judgment and propounds the suggestion that reduce uncertainty and strengthen the ability of professional judgment.
论文关键词: 不确定性;不确定性会计;会计职业判断;
Key words(英文摘要): uncertainty;uncertain accounting;accounting professional judgment;