本文選題：會計職業(yè)判斷 + 證券監(jiān)管��； 參考：《沈陽大學(xué)》2012年碩士論文

【摘要】：隨著社會主義市場經(jīng)濟在我國的蓬勃發(fā)展,證券市場在國民經(jīng)濟體系中所享有的地位越來越重要。如何保證證券市場高效有序的運行,成為證券監(jiān)管中的核心問題。在確保上市公司順利籌集到資金發(fā)展企業(yè)的同時,投資者的合法權(quán)益也需要得到有力的保障,而證券監(jiān)管可以說是維護投資者利益最有力的手段,證券監(jiān)管機構(gòu)和人員需要具備有效的手段,對上市公司的各項經(jīng)濟事項進行審核、評估,確保投資者獲得的相關(guān)信息真實有效。會計職業(yè)判斷就是監(jiān)管人員不可或缺的一種監(jiān)管手段,這種手段可以填補各項準則和法律法規(guī)的空白,在監(jiān)管人員進行監(jiān)督管理的過程中,對于一些無法可依的問題,需要綜合運用會計職業(yè)判斷,進行合理的分析和處理。在一些棘手的問題上,會計職業(yè)判斷甚至比單純的法律法規(guī)能發(fā)揮出更大的作用。本文通過對會計職業(yè)判斷內(nèi)涵、特點以及現(xiàn)狀的描述揭示出會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的意義,同時闡述目前我國會計職業(yè)判斷在證券監(jiān)管中應(yīng)用潛在的問題；針對這些問題,提出具體應(yīng)用過程中,證券監(jiān)管人員應(yīng)該具備的各種能力以及客觀條件,列示出一套通用的應(yīng)用流程。最后是對會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的展望,建議在證券監(jiān)管系統(tǒng)中引入一套會計職業(yè)判斷系統(tǒng),綜合利用會計電算化和證券行業(yè)已有的網(wǎng)絡(luò),加快推進會計職業(yè)判斷的實際應(yīng)用,進而提高證券監(jiān)管行業(yè)的監(jiān)管效果。 基于以上問題,本文首先在第一部分緒論中,分別介紹了選題背景,國內(nèi)外研究現(xiàn)狀,以及研究意義和創(chuàng)新點。 第二部分會計職業(yè)判斷概述,從會計職業(yè)判斷的概述入手,闡述了會計職業(yè)判斷的內(nèi)涵,會計職業(yè)判斷的特點以及我國會計職業(yè)判斷的現(xiàn)狀。 第三部分會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的意義,鑒于會計職業(yè)判斷雖然在證券監(jiān)管實務(wù)操作中應(yīng)用廣泛,但在理論界缺乏相關(guān)的研究,提出了會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的意義,分別從契合點,提高合規(guī)性、有效性、操作性,提高會計信息質(zhì)量,提高監(jiān)管人員應(yīng)變能力,加快國際化接軌,提高監(jiān)管工作質(zhì)量等六個方面進行了分析。 第四部分會計職業(yè)判斷在證券監(jiān)管中應(yīng)用存在的問題,提出會計職業(yè)判斷在證券監(jiān)管環(huán)境下應(yīng)用可能存在的問題,分別從我國的宏觀環(huán)境和證券監(jiān)管發(fā)展歷史等三個方面進行了論述。 第五部分會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的措施,通過對目前會計職業(yè)判斷領(lǐng)域已經(jīng)存在的一些方法和措施,結(jié)合證券監(jiān)管領(lǐng)域的具體環(huán)境和特點,提出了會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的一系列措施。包括提高監(jiān)管人員會計職業(yè)判斷能力,規(guī)范會計職業(yè)判斷程序,完善會計職業(yè)判斷體制,建立績效評價體系等四個方面。 第六部分會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的展望,提出了會計職業(yè)判斷在證券監(jiān)管中應(yīng)用的展望,引入了會計職業(yè)判斷系統(tǒng),將已經(jīng)存在的較為成熟的會計電算化和證券行業(yè)的網(wǎng)絡(luò)體系融合起來,實現(xiàn)證券監(jiān)管工作的信息化,提高會計職業(yè)判斷應(yīng)用的效率和質(zhì)量。 通過本文的研究,希望能夠?qū)ξ覈鴷嬄殬I(yè)判斷在證券監(jiān)管工作中的應(yīng)用起到一定的指導(dǎo)作用。
[Abstract]:With the vigorous development of the socialist market economy in our country, the position of the securities market is becoming more and more important in the national economic system. How to ensure the efficient and orderly operation of the securities market has become the core issue in the supervision of securities. Security supervision can be said to be the most powerful means to safeguard the interests of investors. Securities regulators and personnel need to have effective means to examine and evaluate the economic matters of the listed companies, to ensure that the relevant information obtained by investors is real and effective. This means can fill in the blanks of various standards and laws and regulations. In the process of supervision and management of the supervisors, it is necessary to use accounting professional judgment to make reasonable analysis and treatment for some problems that can not be dependent. In some difficult problems, accounting professional judgment is even more simple than simple. Through the description of the connotation, characteristics and present situation of the accounting professional judgment, this paper reveals the significance of the application of accounting professional judgment in the securities regulation, and expounds the potential problems in the application of the accounting professional judgment in the securities supervision and management in China at the same time; and the specific application process is put forward in view of these problems. In the meantime, the securities regulators should have various abilities and objective conditions to show a set of general application processes. Finally, the prospect of the application of accounting professional judgment in securities supervision and the introduction of a set of accounting professional judgment system in the securities regulatory system, and the comprehensive use of accounting computerization and the existing network in the securities industry, are proposed. We should quickly promote the practical application of accounting professional judgment and further improve the regulatory effect of the securities regulatory industry.
Based on the above problems, this paper first introduces the background of the topic selection, the research status quo at home and abroad, and the significance and innovation of the research.
The second part of the summary of accounting professional judgment, starting with the overview of accounting professional judgment, expounds the connotation of accounting professional judgment, the characteristics of accounting professional judgment and the present situation of our country's accounting professional judgment.
The third part is the significance of the application of accounting professional judgment in securities regulation. In view of the wide application of accounting professional judgment in the practice of securities supervision, there is a lack of relevant research in the theoretical circle, and the significance of the application of accounting professional judgment in securities supervision is put forward, and the compliance, effectiveness, operability and improvement will be improved from the point of agreement. Six aspects are analyzed, including information quality, improving the contingency of supervisors, speeding up internationalization and improving the quality of supervision.
The fourth part of the application of the accounting professional judgment in the securities regulation and the existing problems, and put forward the possible problems in the application of the accounting professional judgment under the securities regulatory environment, respectively from three aspects of China's macro environment and the history of securities regulatory development.
The fifth part of the application of accounting professional judgment in securities supervision, through the existing methods and measures in the field of accounting judgment, combined with the specific environment and characteristics of the field of securities regulation, put forward a series of measures for the application of accounting professional judgment in securities supervision, including improving the accounting professional judgment of the supervisors. The following four aspects: breaking capacity, standardizing accounting professional judgement procedure, perfecting accounting professional judgement system and establishing performance evaluation system.
The sixth part is the prospect of the application of the accounting professional judgment in the securities regulation, and puts forward the prospect of the application of the accounting professional judgment in the securities regulation. It introduces the accounting professional judgment system, and combines the existing mature accounting computerization with the network system of the securities industry to realize the information of the securities supervision and improve the accounting. The efficiency and quality of the application of professional judgment.
Through this study, I hope it can play a guiding role in the application of accounting professional judgment in securities supervision.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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本文編號：1980470