公允价值会计职业判断影响因素研究
发布时间：2019-06-04 07:50
【摘要】：重新引入并大量运用公允价值计量属性是从2007年1月1日起在我国实施的企业会计准则的亮点之一。然而公允价值计量问题是当今国内外会计理论与实务界公认的复杂问题。从会计人员在公允价值计量中对相关公允价值会计规范进行应用的视角看，解决公允价值计量中的会计职业判断问题是解决这一复杂问题的关键。本文从影响因素视角研究这一关键问题。 本文从理论和实证两个方面研究了公允价值会计职业判断的影响因素。在理论分析方面，本文首先在叙述了公允价值与会计职业判断的含义及两者内在联系的基础上分析了公允价值会计职业判断的含义及特征。然后参考卢因行为模型从主体心理、环境以及客体三个角度具体分析了公允价值会计职业判断的影响因素，得出公允价值会计职业判断受会计人员所具备的知识和经验、专业胜任能力等7个主体心理因素，企业内部环境、准则环境等5个环境因素以及采用公允价值计量的资产负债或经济业务的特征等2个客体因素的影响。 在实证分析方面，本文采用问卷调查的方式，以湖南省75家上市公司的会计人员作为调查对象，调查了前文相关理论分析中的各影响因素对公允价值会计职业判断的影响程度。通过对问卷调查方式获得的各影响因素的数据进行因子分析和均值分析，得出前文理论分析中的各影响因素可以归为行为依据因子、监管环境因子、会计人员的技能因子以及会计人员的价值观与客体因素因子。其中会计人员的技能因子对其影响最大，会计人员的价值观与客体因素因子对其影响最小。基于上述理论与实证分析的结果，，本文从提升会计人员的执业技能、完善公允价值会计职业判断的行为依据、优化内外部监管体系以及引导会计人员形成正确的价值观四个方面提出了提高公允价值会计职业判断信息质量的政策建议。 本文的研究有助于提高会计人员的公允价值会计职业判断水平，提高会计信息的质量，促进公允价值的推广应用。
[Abstract]:The re-introduction and extensive use of fair value measurement attribute is one of the highlights of the enterprise accounting standards implemented in China since January 1, 2007. However, fair value measurement is a complex problem recognized by accounting theory and practice at home and abroad. From the perspective of the application of accounting personnel to the relevant fair value accounting standards in fair value measurement, solving the problem of accounting professional judgment in fair value measurement is the key to solve this complex problem. This paper studies this key problem from the perspective of influencing factors. This paper studies the influencing factors of fair value accounting professional judgment from both theoretical and empirical aspects. In the aspect of theoretical analysis, this paper first analyzes the meaning and characteristics of fair value accounting professional judgment on the basis of describing the meaning of fair value and accounting professional judgment and the internal relationship between them. Then referring to Lu Yin's behavior model, this paper analyzes the influencing factors of fair value accounting professional judgment from three angles of subject psychology, environment and object, and obtains the knowledge and experience of fair value accounting professional judgment by accountants. The influence of seven main psychological factors, such as professional competence, five environmental factors, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business measured by fair value, are affected by the psychological factors of seven subjects, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business. In the aspect of empirical analysis, this paper takes the accountants of 75 listed companies in Hunan Province as the object of investigation by means of questionnaire, and investigates the influence degree of the influencing factors on the professional judgment of fair value accounting in the previous relevant theoretical analysis. Through factor analysis and mean analysis of the data of each influencing factor obtained by questionnaire survey, it is concluded that the influencing factors in the previous theoretical analysis can be classified as behavioral factors and regulatory environmental factors. The skill factor of accountant and the value and object factor of accountant. Among them, the skill factor of accountants has the greatest influence on it, while the value and object factors of accountants have the least influence on it. Based on the results of the above theoretical and empirical analysis, this paper improves the professional judgment of fair value accounting by improving the professional skills of accountants. This paper puts forward some policy suggestions to improve the quality of fair value accounting professional judgment information from four aspects: optimizing the internal and external supervision system and guiding accountants to form correct values. The research in this paper is helpful to improve the professional judgment level of fair value accounting, improve the quality of accounting information, and promote the popularization and application of fair value.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275
本文编号：2492579
[Abstract]:The re-introduction and extensive use of fair value measurement attribute is one of the highlights of the enterprise accounting standards implemented in China since January 1, 2007. However, fair value measurement is a complex problem recognized by accounting theory and practice at home and abroad. From the perspective of the application of accounting personnel to the relevant fair value accounting standards in fair value measurement, solving the problem of accounting professional judgment in fair value measurement is the key to solve this complex problem. This paper studies this key problem from the perspective of influencing factors. This paper studies the influencing factors of fair value accounting professional judgment from both theoretical and empirical aspects. In the aspect of theoretical analysis, this paper first analyzes the meaning and characteristics of fair value accounting professional judgment on the basis of describing the meaning of fair value and accounting professional judgment and the internal relationship between them. Then referring to Lu Yin's behavior model, this paper analyzes the influencing factors of fair value accounting professional judgment from three angles of subject psychology, environment and object, and obtains the knowledge and experience of fair value accounting professional judgment by accountants. The influence of seven main psychological factors, such as professional competence, five environmental factors, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business measured by fair value, are affected by the psychological factors of seven subjects, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business. In the aspect of empirical analysis, this paper takes the accountants of 75 listed companies in Hunan Province as the object of investigation by means of questionnaire, and investigates the influence degree of the influencing factors on the professional judgment of fair value accounting in the previous relevant theoretical analysis. Through factor analysis and mean analysis of the data of each influencing factor obtained by questionnaire survey, it is concluded that the influencing factors in the previous theoretical analysis can be classified as behavioral factors and regulatory environmental factors. The skill factor of accountant and the value and object factor of accountant. Among them, the skill factor of accountants has the greatest influence on it, while the value and object factors of accountants have the least influence on it. Based on the results of the above theoretical and empirical analysis, this paper improves the professional judgment of fair value accounting by improving the professional skills of accountants. This paper puts forward some policy suggestions to improve the quality of fair value accounting professional judgment information from four aspects: optimizing the internal and external supervision system and guiding accountants to form correct values. The research in this paper is helpful to improve the professional judgment level of fair value accounting, improve the quality of accounting information, and promote the popularization and application of fair value.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275
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