会计职业判断在证券监管中的应用问题研究

发布时间：2018-06-05 04:17

本文选题：会计职业判断 + 证券监管　；参考：《沈阳大学》2012年硕士论文

【摘要】：随着社会主义市场经济在我国的蓬勃发展,证券市场在国民经济体系中所享有的地位越来越重要。如何保证证券市场高效有序的运行,成为证券监管中的核心问题。在确保上市公司顺利筹集到资金发展企业的同时,投资者的合法权益也需要得到有力的保障,而证券监管可以说是维护投资者利益最有力的手段,证券监管机构和人员需要具备有效的手段,对上市公司的各项经济事项进行审核、评估,确保投资者获得的相关信息真实有效。会计职业判断就是监管人员不可或缺的一种监管手段,这种手段可以填补各项准则和法律法规的空白,在监管人员进行监督管理的过程中,对于一些无法可依的问题,需要综合运用会计职业判断,进行合理的分析和处理。在一些棘手的问题上,会计职业判断甚至比单纯的法律法规能发挥出更大的作用。本文通过对会计职业判断内涵、特点以及现状的描述揭示出会计职业判断在证券监管中应用的意义,同时阐述目前我国会计职业判断在证券监管中应用潜在的问题；针对这些问题,提出具体应用过程中,证券监管人员应该具备的各种能力以及客观条件,列示出一套通用的应用流程。最后是对会计职业判断在证券监管中应用的展望,建议在证券监管系统中引入一套会计职业判断系统,综合利用会计电算化和证券行业已有的网络,加快推进会计职业判断的实际应用,进而提高证券监管行业的监管效果。基于以上问题,本文首先在第一部分绪论中,分别介绍了选题背景,国内外研究现状,以及研究意义和创新点。第二部分会计职业判断概述,从会计职业判断的概述入手,阐述了会计职业判断的内涵,会计职业判断的特点以及我国会计职业判断的现状。第三部分会计职业判断在证券监管中应用的意义,鉴于会计职业判断虽然在证券监管实务操作中应用广泛,但在理论界缺乏相关的研究,提出了会计职业判断在证券监管中应用的意义,分别从契合点,提高合规性、有效性、操作性,提高会计信息质量,提高监管人员应变能力,加快国际化接轨,提高监管工作质量等六个方面进行了分析。第四部分会计职业判断在证券监管中应用存在的问题,提出会计职业判断在证券监管环境下应用可能存在的问题,分别从我国的宏观环境和证券监管发展历史等三个方面进行了论述。第五部分会计职业判断在证券监管中应用的措施,通过对目前会计职业判断领域已经存在的一些方法和措施,结合证券监管领域的具体环境和特点,提出了会计职业判断在证券监管中应用的一系列措施。包括提高监管人员会计职业判断能力,规范会计职业判断程序,完善会计职业判断体制,建立绩效评价体系等四个方面。第六部分会计职业判断在证券监管中应用的展望,提出了会计职业判断在证券监管中应用的展望,引入了会计职业判断系统,将已经存在的较为成熟的会计电算化和证券行业的网络体系融合起来,实现证券监管工作的信息化,提高会计职业判断应用的效率和质量。通过本文的研究,希望能够对我国会计职业判断在证券监管工作中的应用起到一定的指导作用。
[Abstract]:With the vigorous development of the socialist market economy in our country, the position of the securities market is becoming more and more important in the national economic system. How to ensure the efficient and orderly operation of the securities market has become the core issue in the supervision of securities. Security supervision can be said to be the most powerful means to safeguard the interests of investors. Securities regulators and personnel need to have effective means to examine and evaluate the economic matters of the listed companies, to ensure that the relevant information obtained by investors is real and effective. This means can fill in the blanks of various standards and laws and regulations. In the process of supervision and management of the supervisors, it is necessary to use accounting professional judgment to make reasonable analysis and treatment for some problems that can not be dependent. In some difficult problems, accounting professional judgment is even more simple than simple. Through the description of the connotation, characteristics and present situation of the accounting professional judgment, this paper reveals the significance of the application of accounting professional judgment in the securities regulation, and expounds the potential problems in the application of the accounting professional judgment in the securities supervision and management in China at the same time; and the specific application process is put forward in view of these problems. In the meantime, the securities regulators should have various abilities and objective conditions to show a set of general application processes. Finally, the prospect of the application of accounting professional judgment in securities supervision and the introduction of a set of accounting professional judgment system in the securities regulatory system, and the comprehensive use of accounting computerization and the existing network in the securities industry, are proposed. We should quickly promote the practical application of accounting professional judgment and further improve the regulatory effect of the securities regulatory industry.
Based on the above problems, this paper first introduces the background of the topic selection, the research status quo at home and abroad, and the significance and innovation of the research.
The second part of the summary of accounting professional judgment, starting with the overview of accounting professional judgment, expounds the connotation of accounting professional judgment, the characteristics of accounting professional judgment and the present situation of our country's accounting professional judgment.
The third part is the significance of the application of accounting professional judgment in securities regulation. In view of the wide application of accounting professional judgment in the practice of securities supervision, there is a lack of relevant research in the theoretical circle, and the significance of the application of accounting professional judgment in securities supervision is put forward, and the compliance, effectiveness, operability and improvement will be improved from the point of agreement. Six aspects are analyzed, including information quality, improving the contingency of supervisors, speeding up internationalization and improving the quality of supervision.
The fourth part of the application of the accounting professional judgment in the securities regulation and the existing problems, and put forward the possible problems in the application of the accounting professional judgment under the securities regulatory environment, respectively from three aspects of China's macro environment and the history of securities regulatory development.
The fifth part of the application of accounting professional judgment in securities supervision, through the existing methods and measures in the field of accounting judgment, combined with the specific environment and characteristics of the field of securities regulation, put forward a series of measures for the application of accounting professional judgment in securities supervision, including improving the accounting professional judgment of the supervisors. The following four aspects: breaking capacity, standardizing accounting professional judgement procedure, perfecting accounting professional judgement system and establishing performance evaluation system.
The sixth part is the prospect of the application of the accounting professional judgment in the securities regulation, and puts forward the prospect of the application of the accounting professional judgment in the securities regulation. It introduces the accounting professional judgment system, and combines the existing mature accounting computerization with the network system of the securities industry to realize the information of the securities supervision and improve the accounting. The efficiency and quality of the application of professional judgment.
Through this study, I hope it can play a guiding role in the application of accounting professional judgment in securities supervision.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

【参考文献】