基于利益相关者的会计职业判断立场研究

发布时间：2018-05-18 01:17

本文选题：会计职业判断 + 会计职业判断立场　；参考：《中国海洋大学》2014年硕士论文

【摘要】：随着全球各国之间的经济联系的日益密切，全球经济一体化的趋势不可避免，，会计造假事件也在“全球一体化”的道路上越走越远，从美国的安然事件到日本的奥林巴斯丑闻，再到如今中国的万福生科造假事件，个个触目惊心，引起了会计界对会计职业判断的重新思考。从一系列的会计造假事件中，我们看到的确是会计职业判断作为会计信息的处理和生成工具出了问题——会计职业判断主体违背了当初与企业签订契约时所做出的客观公正反映企业经济交易或者事项的承诺，而操纵会计职业判断这一行为的“舵手”就是会计职业判断的立场，因此本文以会计职业判断的立场作为研究起点。对于会计职业判断的立场，以往研究侧重于以委托代理理论作为工具进行理论分析，也有学者回归到人性假设——经济人或道德人的假设来分析会计职业判断的立场，本文区别于以往研究，运用对立于传统的“股东至上主义”的利益相关者理论，系统而全面的对利益相关者和会计职业判断的相关概念、基于利益相关者的会计职业判断立场的理论基础、会计职业判断立场的现状及存在问题进行了分析和阐述，将基于利益相关者的会计职业判断立场及其影响因素和实现会计公正立场的保护机制作为文章的框架展开全文。企业是不同利益相关者为追求自身利益最大化而相互之间签订契约的集合，契约签订各方本应该是平等的地位，但是由于利益相关者付出资源的数量及稀缺性的差异产生的不同的契约角色，他们所各自认同的会计职业判断的立场也是各不相同，本文在综述利益相关者利益要求的基础上，从哲学上个体的角度阐述几类不同的利益相关者所认可的会计职业判断立场，在此基础上回归到哲学整体的角度，分析并得出基于利益相关者的会计职业判断立场是最终实现会计公正的立场，本文最后一部分为了建立对基于利益相关者的会计职业判断的公正立场的保护机制，分别从对管理当局这一特殊的判断主体的监管、对会计人员这一传统的判断主体的激励和企业内部监管机构中利益相关者利益平衡机制方面提出三点建议。本文除了用利益相关者理论作为分析会计职业判断立场之外，认为会计人员并不是会计职业判断的唯一主体，应该将管理层作为更高一级的会计职业判断主体。然而由于笔者时间和能力有限，本文也存在一定的研究局限性，希望以后研究能更加全面考虑基于利益相关者的会计职业判断立场的影响因素。
[Abstract]:With the increasingly close economic ties among various countries in the world, the trend of global economic integration is inevitable. Accounting fraud has also gone further and further along the road of "global integration," from the Enron incident in the United States to the Olympus scandal in Japan. Now, China's Wanfusheng Science falsification incident, all startling, caused the accounting profession to reconsider the judgment of the accounting profession. From a series of accounting fraud incidents, We can see that it is the accounting professional judgment that is the processing and generating tool of accounting information that goes wrong: the main body of accounting professional judgment violates the objective and fair reflection of the enterprise economic transaction that was made when signing the contract with the enterprise at the beginning. Or a commitment to something, The "helmsman" who manipulates the behavior of accounting professional judgment is the position of accounting professional judgment, so this paper takes the position of accounting professional judgment as the starting point. For the standpoint of accounting professional judgment, previous studies have focused on the theoretical analysis with the principal-agent theory as a tool, and some scholars have returned to the assumption of human nature-the assumption of economic person or moral person to analyze the standpoint of accounting professional judgment. Different from previous studies, this paper uses the stakeholder theory, which is opposite to the traditional "shareholder supremacy", to systematically and comprehensively define the relevant concepts of stakeholder and accounting professional judgment. Based on the theoretical basis of accounting professional judgment position of stakeholders, the present situation and existing problems of accounting professional judgment stand are analyzed and expounded. This paper takes the position of accounting professional judgment based on stakeholders and its influencing factors as well as the protection mechanism to realize the position of accounting justice as the frame of the article. Enterprises are a collection of contracts signed between different stakeholders in pursuit of maximizing their own interests, and all parties to the contract should have equal status. However, due to the different contractual roles caused by the difference in the amount of resources and the scarcity of the stakeholders, their respective positions of accounting professional judgment are also different. This paper summarizes the interests of the stakeholders on the basis of a summary of the requirements. From the point of view of individual in philosophy, this paper expounds several kinds of accounting professional judgment positions recognized by different stakeholders, and on this basis returns to the angle of philosophy as a whole. This paper analyzes and draws the conclusion that the position of accounting professional judgment based on stakeholders is the final position to realize accounting justice. The last part of this paper is to establish a mechanism to protect the fair position of accounting professional judgment based on stakeholders. Three suggestions are put forward respectively from the supervision of the special judgment subject of the management authority, the incentive of the accountant, the traditional judgment subject, and the interest balance mechanism of the stakeholders in the internal regulatory organization of the enterprise. In addition to using stakeholder theory as the standpoint of accounting professional judgment, this paper holds that the accountant is not the only subject of accounting professional judgment, and the management should be regarded as the higher level of accounting professional judgment. However, due to the limited time and ability of the author, there are some limitations in this paper. It is hoped that the future research will take into account the influence factors of the position of accounting professional judgment based on stakeholders.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【参考文献】