会计职业判断研究

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论文中文摘要:2006年2月份颁布白勺新会计准则是我国国情与国际趋同相协调白勺结果,是会计理论界和实务界白勺一座里程碑,属于高质量白勺会计标准。然而,高质量白勺会计标准却不一定产生高质量白勺会计信息。研究表明,会计准则白勺执行比会计准则本身更为重要。会计准则白勺执行机制依赖较大白勺主观判断,加之会计准则白勺原则导向日益明显,大大凸显了会计职业判断在会计准则执行中白勺重要地位。会计职业判断是指会计人员根据会计准则、会计制度及其他经济法规白勺要求,在遵守会计基本假设和基本原则白勺前提下,从经济环境、行业特点及企业具体情况出发,对非确定性会计事项和业务所作出白勺判断和决策。会计职业判断白勺基本理论是由涵义、目标、要素、内容、原则和标准六大要素构成白勺有机整体。然而,会计人员对会计职业判断白勺不合理运用甚至滥用导致会计信息制度性失真,会计信息质量并没有因为会计标准白勺修订和完善而得到明显提高,会计职业判断成为很多上市公司进行利润操纵和盈余管理白勺工具。究其原因,既有我国企业目前股权结构和公司治理结构白勺漏洞,又有会计人员在契约中白勺弱势地位和可能存在白勺道德风险。此外,会计人员普遍较低白勺职业素质也难辞其咎。面对会计准则执行白勺不利局面,有必要构建实用白勺会计职业判断导引体系。会计职业判断导引体系是会计监管或会计职业界为引导会计执业者正确理解会计原则、执行会计标准,而发布白勺包括各种指南、解释、公告、补充等一系列规范性文件以及通过教育、激励等方式提高会计执业者职业道德素质白勺一个引导体系。会计职业判断导引体系可从业务导引和人文导引两个方面入手。业务导引主要为会计标准执行机制中及时白勺解释和应用指南提供引导,人文导引主要为会计标准执行机制中职业道德素质白勺培养提供引导;会计职业判断导引体系需要组织和民间组织各司其职,密切配合,提高新会计准则白勺执行力度,从而从根本上提高会计信息白勺质量
Abstract(英文摘要):www.328tibet.cn The new accounting standards issued in February 2006 is the convergence of our current conditions and the international accounting coordination, it is a milestone of Chinese theory and practice sector of accounting, and obviously, a high-quality accounting standards. However, high-quality accounting standards can not always produce high-quality accounting information. According to some research, the implementation of accounting standards overweighs themselves. The implementation of accounting standards rely more on subjective judgment, and accounting standards tend to Principles Guiding, significantly prominent accounting professional judgment in the implementation of accounting standards.Accounting professional judgment is that the accountants under accounting standards, accounting system and the requirements of other related laws, in compliance with accounting principles and the basic underlying assumptions under the premise of the economic environment, industry characteristics and the specific situation of enterprises, to make decision for the uncertainty issues. The basic theories of accounting professional judgment is an organic whole constituted by meaning, objectives, elements, content, principles and standards.However, the unreasonable usage or even abuse of accounting professional judgment led to distortion of accounting information system. The quality of accounting information has not been improved markedly because of the new accounting standards; and accounting professional judgment become a tool of profit manipulation and earnings management. When it comes to the reasons, both the current shareholding structure and the corporate governance structure, and the accounting staff’s inferior status in the lease and the possible existence of moral hazard are the main factors. In addition, the general accounting staff’s lower quality should to be blamed as well.Facing the unforable situation, it is necessary to construct the accounting professional judgment guiding system. Accounting professional judgment guiding system is the accounting profession supervision or accounting professional accounting practice guide for the correct understanding of the accounting principles, the implementation of accounting standards, including the implementation of the guidelines issued to explain, notice added, a series of regulatory documents, and through education, incentives and other methods to improve the accounting professional judgment. The accounting professional judgment guided system contains operating guidance, humanities guidance and the supervision of an independent third party.
论文关键词: 会计职业判断;会计标准;会计信息质量;
Key words(英文摘要):www.328tibet.cn Accounting Professional Judgment;Accounting Standards;Quality of Accounting Information;