企业会计准则解释公告实施中职业判断行为研究

发布时间：2018-05-12 22:32

本文选题：会计准则解释公告 + 职业判断　；参考：《太原理工大学》2017年硕士论文

【摘要】：全球经济危机的大爆发以及中国阶段性因素的叠加决定了中国经济进入了新常态时期,并呈现出了新的现象与规律。在经济新常态下,经济环境更加复杂多样化,企业将面临全新的机遇与挑战。作为企业关键组成部分的会计人员,面对不确定性日益增强的外部环境,当务之急是要不断充实自己的专业知识结构、掌握现代财务技能,使自身的职业判断水平不断提高,为企业提供客观公允的财务信息和相关决策,帮助企业在经济新常态下健康发展。因此,会计人员的职业判断行为成为企业关注的问题。会计职业判断行为应该以会计准则为依据,会计准则体系的不断发展完善是会计职业判断发展的推动因素。《企业会计准则》颁布之后,为进一步补充和完善这套新准则,财政部于2007年到2015年期间相继制定了《企业会计准则解释第1号》到《企业会计准则解释第8号》(本文简称“企业会计准则解释公告”),弥补了企业会计准则的“真空地带”。企业会计准则解释公告作为企业会计准则体系一部分,其制定同样具有原则导向性,会计职业判断空间较大。由于企业会计准则解释公告是对《企业会计准则》的进一步完善,同样也是当代社会容易出现的经济事项的反映,因此基于企业会计准则解释公告的视角来研究职业判断行为不仅具有时效性,而且可以通过研究发现会计职业判断在企业会计准则体系实施中的问题及现状,推动会计职业判断的进一步发展。本文基于企业会计准则解释公告的视角对职业判断行为进行研究,首先将企业会计准则解释公告实施中的职业判断行为按照会计核算环节、行业特点以及具体会计事项三个标准进行了分类,阐述了每种类型职业判断行为在企业会计准则解释公告实施中的体现。然后选取了1076份样本公司2015年度财务报告作为研究载体,针对企业会计准则解释公告实施中每种类型的职业判断行为进行了统计分析,分析结果如下:企业会计准则解释公告实施中职业判断意识普遍薄弱;企业会计准则解释公告实施中职业判断运用程度整体偏低;企业会计准则解释公告实施中会计政策选择权利用不足;企业会计准则解释公告实施中经济事项越复杂职业判断程度越低。为了进一步对企业会计准则解释公告实施中职业判断行为进行综合评价,本文利用模糊综合评价法及层次分析法构建了企业会计准则解释公告实施中职业判断综合评价模型,为企业提供了一种定量化评价方法,是企业评价会计人员职业判断行为的一种较实用的工具。文章最后为企业会计准则解释公告实施中职业判断行为的进一步规范提供了政策性建议:重视对企业会计准则解释公告的理解与把握;增强会计人员的职业判断意识;提高会计人员的职业判断水平;定期评价会计人员的职业判断行为。
[Abstract]:The outbreak of the global economic crisis and the superposition of Chinese stage factors determine that China's economy has entered a new normal period and has presented new phenomena and laws. In the new normal economy, the economic environment is more complex and diversified, enterprises will face new opportunities and challenges. As a key part of an enterprise, accounting personnel, facing the increasingly uncertain external environment, the urgent task is to constantly enrich their own professional knowledge structure, master modern financial skills, so as to improve their professional judgment level. To provide objective and fair financial information and relevant decisions for enterprises to help them develop healthily under the new normal state of economy. Therefore, the accountant's profession judgment behavior becomes the enterprise concern question. The behavior of accounting professional judgment should be based on accounting standards, and the continuous development and perfection of accounting standards system is the driving factor of the development of accounting professional judgment. After the promulgation of the Accounting Standards for Enterprises, to further supplement and improve this set of new standards, During the period from 2007 to 2015, the Ministry of Finance has successively formulated "Enterprise Accounting Standards interpretation No. 1" to "Enterprise Accounting Standards interpretation No. 8" (this article is referred to as "Enterprise Accounting Standards interpretation Bulletin"), which makes up for the "vacuum zone" of enterprise accounting standards. As a part of enterprise accounting standard system, enterprise accounting standard explanation announcement has the same principle guidance, accounting profession judgment space is big. Since the enterprise accounting standards interpretation announcement is a further improvement of the Accounting Standards for Enterprises, it is also a reflection of the economic events that are easy to occur in the contemporary society. Therefore, based on the perspective of enterprise accounting standards interpretation announcement, to study the behavior of professional judgment not only has timeliness, but also can find out the problems and current situation of accounting professional judgment in the implementation of enterprise accounting standards system through the research. Promote the further development of accounting professional judgment. In this paper, the professional judgment behavior is studied from the perspective of enterprise accounting standard interpretation announcement. Firstly, the professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement is based on the accounting link. The characteristics of the industry and the specific accounting items are classified, and the embodiment of each type of professional judgment behavior in the implementation of the enterprise accounting standard explanation announcement is expounded. Then, 1076 sample companies' financial reports of 2015 are selected as the research carrier, and the statistical analysis of each type of professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement is carried out. The results are as follows: the awareness of professional judgment is generally weak in the implementation of enterprise accounting standards interpretation announcement, the application of professional judgment in the implementation of enterprise accounting standards interpretation announcement is on the whole low; In the implementation of enterprise accounting standards, the choice of accounting policy is underutilized, and the more complex economic matters in the implementation of enterprise accounting standards, the lower the degree of professional judgment. In order to further evaluate the professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement, this paper constructs a comprehensive evaluation model of professional judgment in the implementation of enterprise accounting standards interpretation announcement by using fuzzy comprehensive evaluation method and analytic hierarchy process. It provides a quantitative evaluation method for enterprises and is a practical tool for evaluating accountants' professional judgment behavior. Finally, the article provides policy suggestions for the further standardization of the professional judgment behavior in the implementation of the enterprise accounting standards interpretation announcement: pay attention to the understanding and grasp of the enterprise accounting standard interpretation announcement, enhance the accountant's professional judgment consciousness; Improve the professional judgment of accountants; evaluate the professional judgment behavior of accountants regularly.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275.2

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