基于会计制度弹性会计职业判断研究
本站原创 论文中文摘要：会计制度都是具有弹性,而会计职业判断是影响会计信息质量的一个重要因素。制度上的弹性既赋予了会计人员运用职业判断能力的必要的制度空间,也对会计人员的业务素质和职业判断能力提出了新的更高的要求,会计人员能否正确运用新会计制度中的各项职业判断规则,对提高会计信息质量和企业经营管理效益具有极其重要的影响。同时,探讨会计职业判断质量的评价标准,分析研究影响会计职业判断质量的因素,了解可能发生的会计职业判断偏误及其表现,不仅有助于衡量会计职业判断是否得到了合理运用,而且有助于寻求改善会计职业判断质量的途径和方法,这些都对提高会计信息质量有重要的意义。在现代经济环境下,经济活动的不确定性和制度本身“不完全合约”的特点,决定了作为会计管制基础的会计制度就无法做到用充分的刚性去保证信息的质量,只能在通常情况下,尽可能地对经济业务做出可靠而规范的处理,并把大量的对企业价值具有重要影响的经济业务交给会计人员进行职业性判断。因此,需要企业根据自身状况和经济环境等因素,做出能够反应经济事项实质的职业判断,这就是会计制度弹性存在的基础。会计制度弹性的存在就意味着为了实现财务报告目标,在根据会计制度编制和提供财务报告时允许而且需要运用会计职业判断,会计制度弹性的类型以及制度弹性的大小直接决定了允许的会计职业判断的内容与程度。会计制度弹性和会计人员的职业判断之间是一一对应的关系,因此对会计制度弹性类型的划分,就是对会计制度弹性与职业判断关系的划分,而会计制度弹性的类型大体上可以分为会计政策的选择、会计政策的选择和会计估计；同时也会涉及到会计要素的确认、计量、记录和报告的各个环节。既然会计制度弹性为会计职业判断的运用提供了空间,提供了施展职业判断的舞台,反之,职业判断当然也能发挥其作用,优化会计制度弹性。会计制度弹性和会计职业判断都暗含着对不确定的经济事项做出估计和会计人员做出正确的职业判断,会计职业判断可以展现会计制度弹性良性的一面,从而优化会计制度弹性。如果会计职业判断如此重要,我们就理应设法提升职业判断能力,但是要提升职业判断能力,必须首先要知道影响职业判断的因素有哪些。从会计角度看,影响会计职业判断的因素很多,既有会计主体方面的知识、经验、动机等主观因素,又有经济环境、法律环境、政治环境和文化环境等客观因素。在研究方法上,文章采用的是横向对比分析会计制度弹性和会计职业判断之间的关系,即会计制度弹性为会计职业判断提供了空间以及会计职业判断是优化会计制度弹性的重要手段。同时采用了归纳演绎的方式总结了国内外研究概况,归纳出现有研究的不足；然后从会计制度弹性和会计职业判断概念入手,演绎出制度弹性和职业判断的关系；根据两者之间的相互作用,,归纳出了影响会计职业判断的因素；最后,从加强专业知识、强化职业判断意识、加强文化建设和发挥外部监管出发,提出了提升会计职业判断能力的方法。文章的创新之处在于,在国际会计制度和各主要国家的会计制度研究中,都只从会计制度弹性或者会计职业判断的单方面进行研究,而此文章试图讨论制度弹性和职业判断之间的紧密的相互作用关系并将其细化；其次,在分析影响会计职业判断的因素中除了将经济、政治和法律作为主要因素外,还引入了文化因素,为以后能够更加全面、整体的把握会计职业判断奠定基础；另外,在研究提升会计职业判断的启示中,本文引入了加强专业知识、强化职业判断意识、加强文化建设和发挥外部监管等方法,从而有理有据地找出提升职业判断的合理内容和正确方式
Abstract（英文摘要）： Accounting system is flexible, and the accounting professional judgments that affect the quality of accounting information is an important factor. The flexibility of the System not only gives the accountant the necessary use of Professional Judgment and the System space, but also the accounting staff and professional quality and ability to judge raised new and higher requirements, accounting personnel can correctly apply the new accounting system in The professional judge rules to improve the quality of accounting information and business management efficiency is extremely important influence. Meanwhile, the accounting profession to judge the quality of the evaluation criteria, impact analysis to judge the quality of the factors accounting profession to understand the possible errors in the accounting profession to judge its performance, not just the accounting profession will help determine whether the measure was a reasonable use, but also help to improve the accounting profession to seek ways and means to judge the quality, which are to improve the quality of accounting information has important significance.In the modern economic environment, economic activities, the uncertainty and the System itself "incomplete contract" characteristics determine the basis of accounting as the accounting control System will not be able to use sufficient rigidity to ensure the quality of the information, only the usual cases, as much as possible to make reliable and economic operations specifications and placing a large number of enterprise value has an important influence on the economic and business professional to determine the accounting staff. Therefore, the need for enterprises to their own situation and the economic and environmental factors can make a real response to economic matters, Professional Judgment, which is based on existing accounting system flexibility. The existence of flexible accounting system means that in order to achieve financial reporting objectives, in accordance with accounting system and financial reports prepared to allow and require the use of Professional Judgment, flexibility in the type of accounting system, the System will determine the size of flexibility to allow the accounting profession to judge content and extent. Flexible accounting system and accounting staff professional judgment-one correspondence between the relationship, so flexibility in the type of accounting system, the division is on the accounting system to judge the relationship between flexibility and job classification, but the type of accounting system flexibility can be divided into accounting policy choice, the choice of accounting policies and accounting estimates; will.also involve elements of accounting recognition, measurement, recording and reporting of all aspects.Since the accounting system flexibility to determine the application of the accounting profession to provide the space, providing a stage to display their professional judgments, the other hand, professional judgments, of course also play its role in optimizing the accounting system flexibility. Flexible accounting system and accounting professional judgments are implicit to the uncertain economic issues to make estimates and professional accounting staff to make the right judgments, to show positive side of flexible accounting system, accounting system in order to optimize flexibility.Determine if the accounting profession is so important, we should seek to enhance the professional ability to judge, but to enhance the professional ability to judge, must first determine the factors that influence what job. From an accounting point of view, affect the accounting profession are many factors that determine both the main body of accounting knowledge, experience, motivation and other subjective factors, but also economic environment, legal environment, political and cultural environment of objective factors.The research method, the article is used in Comparative analysis of the accounting system and accounting flexibility between professional judgments, that the accounting system to provide flexibility for the Accounting Professional Judgment Professional Judgment of space and the optimization of the accounting profession is an important means to judge. Also adopted the way of induction and deduction has summarized the research survey, summarized the study there are insufficient; and flexibility from the accounting system and accounting professional judge on the concept, interpretation of the System, the relationship between flexibility and professional judgments; according to the interaction between the two role, summarized the impact of Professional Judgment factors; Finally, to enhance professional knowledge, strengthen the sense of professional judgments, to enhance cultural development and play an external monitoring, proposed to upgrade the accounting method of Professional Judgment.The innovation lies in the article in the international accounting system and accounting system of the major countries, the only flexible from the accounting system or accounting professional judgments unilaterally to study the System and this article attempts to discuss between flexibility and Professional Judgment close interaction between its refinement; Secondly, by analyzing the factors that affect the accounting professional judgments in addition to economic, political and legal as the main factors, cultural factors also introduced, for the future will be more comprehensive, holistic grasp of accounting Professional Judgment basis; In addition, the elevated judge’s revelation of the accounting profession, this paper introduces the professional knowledge to enhance and strengthen awareness of professional judgments, to enhance cultural development and play an external monitor and so on, so well-founded to find ways of increasing professional judgments reasonable content and the right way.
论文关键词： 会计制度弹性；会计职业判断；
Key words（英文摘要）： Accountants’ Professional Judgment；Flexibility of Accounting System；
Abstract（英文摘要）： Accounting system is flexible, and the accounting professional judgments that affect the quality of accounting information is an important factor. The flexibility of the System not only gives the accountant the necessary use of Professional Judgment and the System space, but also the accounting staff and professional quality and ability to judge raised new and higher requirements, accounting personnel can correctly apply the new accounting system in The professional judge rules to improve the quality of accounting information and business management efficiency is extremely important influence. Meanwhile, the accounting profession to judge the quality of the evaluation criteria, impact analysis to judge the quality of the factors accounting profession to understand the possible errors in the accounting profession to judge its performance, not just the accounting profession will help determine whether the measure was a reasonable use, but also help to improve the accounting profession to seek ways and means to judge the quality, which are to improve the quality of accounting information has important significance.In the modern economic environment, economic activities, the uncertainty and the System itself "incomplete contract" characteristics determine the basis of accounting as the accounting control System will not be able to use sufficient rigidity to ensure the quality of the information, only the usual cases, as much as possible to make reliable and economic operations specifications and placing a large number of enterprise value has an important influence on the economic and business professional to determine the accounting staff. Therefore, the need for enterprises to their own situation and the economic and environmental factors can make a real response to economic matters, Professional Judgment, which is based on existing accounting system flexibility. The existence of flexible accounting system means that in order to achieve financial reporting objectives, in accordance with accounting system and financial reports prepared to allow and require the use of Professional Judgment, flexibility in the type of accounting system, the System will determine the size of flexibility to allow the accounting profession to judge content and extent. Flexible accounting system and accounting staff professional judgment-one correspondence between the relationship, so flexibility in the type of accounting system, the division is on the accounting system to judge the relationship between flexibility and job classification, but the type of accounting system flexibility can be divided into accounting policy choice, the choice of accounting policies and accounting estimates; will.also involve elements of accounting recognition, measurement, recording and reporting of all aspects.Since the accounting system flexibility to determine the application of the accounting profession to provide the space, providing a stage to display their professional judgments, the other hand, professional judgments, of course also play its role in optimizing the accounting system flexibility. Flexible accounting system and accounting professional judgments are implicit to the uncertain economic issues to make estimates and professional accounting staff to make the right judgments, to show positive side of flexible accounting system, accounting system in order to optimize flexibility.Determine if the accounting profession is so important, we should seek to enhance the professional ability to judge, but to enhance the professional ability to judge, must first determine the factors that influence what job. From an accounting point of view, affect the accounting profession are many factors that determine both the main body of accounting knowledge, experience, motivation and other subjective factors, but also economic environment, legal environment, political and cultural environment of objective factors.The research method, the article is used in Comparative analysis of the accounting system and accounting flexibility between professional judgments, that the accounting system to provide flexibility for the Accounting Professional Judgment Professional Judgment of space and the optimization of the accounting profession is an important means to judge. Also adopted the way of induction and deduction has summarized the research survey, summarized the study there are insufficient; and flexibility from the accounting system and accounting professional judge on the concept, interpretation of the System, the relationship between flexibility and professional judgments; according to the interaction between the two role, summarized the impact of Professional Judgment factors; Finally, to enhance professional knowledge, strengthen the sense of professional judgments, to enhance cultural development and play an external monitoring, proposed to upgrade the accounting method of Professional Judgment.The innovation lies in the article in the international accounting system and accounting system of the major countries, the only flexible from the accounting system or accounting professional judgments unilaterally to study the System and this article attempts to discuss between flexibility and Professional Judgment close interaction between its refinement; Secondly, by analyzing the factors that affect the accounting professional judgments in addition to economic, political and legal as the main factors, cultural factors also introduced, for the future will be more comprehensive, holistic grasp of accounting Professional Judgment basis; In addition, the elevated judge’s revelation of the accounting profession, this paper introduces the professional knowledge to enhance and strengthen awareness of professional judgments, to enhance cultural development and play an external monitor and so on, so well-founded to find ways of increasing professional judgments reasonable content and the right way.
论文关键词： 会计制度弹性；会计职业判断；
Key words（英文摘要）： Accountants’ Professional Judgment；Flexibility of Accounting System；