会计职业判断在新会计准则中应用研究

发布时间：2018-03-05 06:43

本文选题：会计职业判断　切入点：原则导向　出处：《安徽财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的飞速发展以及世界经济一体化进程的不断加快,我国的资本市场也在蓬勃的发展过程中,会计信息作为连接经营者和所有者之间的纽带也在不断变化。我国财政部于2006年2月颁布的《企业会计准则》包括了1项基本准则38项具体准则。新的会计准则体系由会计准则及其指南所组成,在以原则为导向的我国会计准则体系中,虽然增加了生物资产、资产减值、股份支付、职工福利、金融工具的确认和计量等若干具体准则来指导具体的会计业务。但是由于业务的复杂程度不断变化,会计准则对会计业务处理过程中原则性的规定无法满足会计要素确认、计量、报告的要求。在会计准则实施过程中,会计职业判断的运用成为会计准则发挥作用的关键因素。然而会计职业判断是一把“双刃剑”运用恰当的会计职业判断能够提高会计信息质量,反之,则会降低会计信息质量。我国的会计长期以来采用的是会计核算制度模式、会计方法,基本不需要进行会计职业判断,在开始采用会计准则模式后,会计准则有关会计、确认、计量、报告、披露的标准和要求需要会计执业人员根据准则进行独立的判断。转变会计人员会计判断意识提高会计判断水平,对新会计准则中会计职业判断质量的提高,对会计准则的实施效果有着重要的现实意义。本文以会计职业判断在会计准则中的应用为研究对象,针对会计职业判断在准则实施过程中出现的新特点和难点,分析其影响因素,并对提高会计职业判断质量提出相应措施。
[Abstract]:With the rapid development of China's economy and the acceleration of the process of world economic integration, the capital market of our country is also in the process of vigorous development. Accounting information as a link between the operator and the owner is also changing. The Accounting Standards for Enterprises issued by the Ministry of Finance on February 2006 includes 38 specific standards of one basic standard. The system consists of accounting standards and guidelines, In China's principle-oriented accounting standards system, although biological assets, asset impairment, share payments, employee benefits have been increased, The recognition and measurement of financial instruments and other specific standards to guide the specific accounting business. However, due to the constant changes in the complexity of the business, accounting standards in the process of processing accounting principles can not meet the recognition of accounting elements, Requirements for measurement and reporting. In the course of the implementation of accounting standards, The application of accounting professional judgment becomes the key factor of accounting standard, but accounting professional judgment is a "double-edged sword" which can improve the quality of accounting information, otherwise, it will reduce the quality of accounting information. For a long time, our country's accounting has adopted the accounting accounting system model, accounting method, basically does not need to carry on the accounting profession judgment, after beginning to adopt the accounting standard pattern, the accounting standard relates to the accounting, the confirmation, the measurement, the report, The standards and requirements of disclosure require accounting practitioners to make independent judgments according to the standards, to change the accounting judgment consciousness of accountants to improve the level of accounting judgment, and to improve the quality of accounting professional judgments in the new accounting standards. It has important practical significance to the implementation effect of accounting standards. This paper takes the application of accounting professional judgment in accounting standards as the research object, and analyzes the influencing factors for the new characteristics and difficulties of accounting professional judgment in the implementation of accounting standards. And put forward the corresponding measures to improve the quality of accounting professional judgment.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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