本文選題：會計職業(yè)判斷　切入點：原則導向　出處：《安徽財經(jīng)大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著中國經(jīng)濟的飛速發(fā)展以及世界經(jīng)濟一體化進程的不斷加快,我國的資本市場也在蓬勃的發(fā)展過程中,會計信息作為連接經(jīng)營者和所有者之間的紐帶也在不斷變化。我國財政部于2006年2月頒布的《企業(yè)會計準則》包括了1項基本準則38項具體準則。新的會計準則體系由會計準則及其指南所組成,在以原則為導向的我國會計準則體系中,雖然增加了生物資產(chǎn)、資產(chǎn)減值、股份支付、職工福利、金融工具的確認和計量等若干具體準則來指導具體的會計業(yè)務。但是由于業(yè)務的復雜程度不斷變化,會計準則對會計業(yè)務處理過程中原則性的規(guī)定無法滿足會計要素確認、計量、報告的要求。在會計準則實施過程中,會計職業(yè)判斷的運用成為會計準則發(fā)揮作用的關鍵因素。然而會計職業(yè)判斷是一把“雙刃劍”運用恰當?shù)臅嬄殬I(yè)判斷能夠提高會計信息質(zhì)量,反之,則會降低會計信息質(zhì)量。 我國的會計長期以來采用的是會計核算制度模式、會計方法,基本不需要進行會計職業(yè)判斷,在開始采用會計準則模式后,會計準則有關會計、確認、計量、報告、披露的標準和要求需要會計執(zhí)業(yè)人員根據(jù)準則進行獨立的判斷。轉(zhuǎn)變會計人員會計判斷意識提高會計判斷水平,對新會計準則中會計職業(yè)判斷質(zhì)量的提高,對會計準則的實施效果有著重要的現(xiàn)實意義。 本文以會計職業(yè)判斷在會計準則中的應用為研究對象,針對會計職業(yè)判斷在準則實施過程中出現(xiàn)的新特點和難點,分析其影響因素,并對提高會計職業(yè)判斷質(zhì)量提出相應措施。
[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.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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本文編號：1569159