本文選題：會(huì)計(jì)準(zhǔn)則解釋公告 + 職業(yè)判斷��； 參考：《太原理工大學(xué)》2017年碩士論文

【摘要】：全球經(jīng)濟(jì)危機(jī)的大爆發(fā)以及中國階段性因素的疊加決定了中國經(jīng)濟(jì)進(jìn)入了新常態(tài)時(shí)期,并呈現(xiàn)出了新的現(xiàn)象與規(guī)律。在經(jīng)濟(jì)新常態(tài)下,經(jīng)濟(jì)環(huán)境更加復(fù)雜多樣化,企業(yè)將面臨全新的機(jī)遇與挑戰(zhàn)。作為企業(yè)關(guān)鍵組成部分的會(huì)計(jì)人員,面對(duì)不確定性日益增強(qiáng)的外部環(huán)境,當(dāng)務(wù)之急是要不斷充實(shí)自己的專業(yè)知識(shí)結(jié)構(gòu)、掌握現(xiàn)代財(cái)務(wù)技能,使自身的職業(yè)判斷水平不斷提高,為企業(yè)提供客觀公允的財(cái)務(wù)信息和相關(guān)決策,幫助企業(yè)在經(jīng)濟(jì)新常態(tài)下健康發(fā)展。因此,會(huì)計(jì)人員的職業(yè)判斷行為成為企業(yè)關(guān)注的問題。會(huì)計(jì)職業(yè)判斷行為應(yīng)該以會(huì)計(jì)準(zhǔn)則為依據(jù),會(huì)計(jì)準(zhǔn)則體系的不斷發(fā)展完善是會(huì)計(jì)職業(yè)判斷發(fā)展的推動(dòng)因素�！镀髽I(yè)會(huì)計(jì)準(zhǔn)則》頒布之后,為進(jìn)一步補(bǔ)充和完善這套新準(zhǔn)則,財(cái)政部于2007年到2015年期間相繼制定了《企業(yè)會(huì)計(jì)準(zhǔn)則解釋第1號(hào)》到《企業(yè)會(huì)計(jì)準(zhǔn)則解釋第8號(hào)》(本文簡(jiǎn)稱“企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告”),彌補(bǔ)了企業(yè)會(huì)計(jì)準(zhǔn)則的“真空地帶”。企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告作為企業(yè)會(huì)計(jì)準(zhǔn)則體系一部分,其制定同樣具有原則導(dǎo)向性,會(huì)計(jì)職業(yè)判斷空間較大。由于企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告是對(duì)《企業(yè)會(huì)計(jì)準(zhǔn)則》的進(jìn)一步完善,同樣也是當(dāng)代社會(huì)容易出現(xiàn)的經(jīng)濟(jì)事項(xiàng)的反映,因此基于企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告的視角來研究職業(yè)判斷行為不僅具有時(shí)效性,而且可以通過研究發(fā)現(xiàn)會(huì)計(jì)職業(yè)判斷在企業(yè)會(huì)計(jì)準(zhǔn)則體系實(shí)施中的問題及現(xiàn)狀,推動(dòng)會(huì)計(jì)職業(yè)判斷的進(jìn)一步發(fā)展。本文基于企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告的視角對(duì)職業(yè)判斷行為進(jìn)行研究,首先將企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中的職業(yè)判斷行為按照會(huì)計(jì)核算環(huán)節(jié)、行業(yè)特點(diǎn)以及具體會(huì)計(jì)事項(xiàng)三個(gè)標(biāo)準(zhǔn)進(jìn)行了分類,闡述了每種類型職業(yè)判斷行為在企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中的體現(xiàn)。然后選取了1076份樣本公司2015年度財(cái)務(wù)報(bào)告作為研究載體,針對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中每種類型的職業(yè)判斷行為進(jìn)行了統(tǒng)計(jì)分析,分析結(jié)果如下:企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中職業(yè)判斷意識(shí)普遍薄弱;企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中職業(yè)判斷運(yùn)用程度整體偏低;企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中會(huì)計(jì)政策選擇權(quán)利用不足;企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中經(jīng)濟(jì)事項(xiàng)越復(fù)雜職業(yè)判斷程度越低。為了進(jìn)一步對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中職業(yè)判斷行為進(jìn)行綜合評(píng)價(jià),本文利用模糊綜合評(píng)價(jià)法及層次分析法構(gòu)建了企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中職業(yè)判斷綜合評(píng)價(jià)模型,為企業(yè)提供了一種定量化評(píng)價(jià)方法,是企業(yè)評(píng)價(jià)會(huì)計(jì)人員職業(yè)判斷行為的一種較實(shí)用的工具。文章最后為企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告實(shí)施中職業(yè)判斷行為的進(jìn)一步規(guī)范提供了政策性建議:重視對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則解釋公告的理解與把握;增強(qiáng)會(huì)計(jì)人員的職業(yè)判斷意識(shí);提高會(huì)計(jì)人員的職業(yè)判斷水平;定期評(píng)價(jià)會(huì)計(jì)人員的職業(yè)判斷行為。
[Abstract]:The outbreak of the global economic crisis and the superposition of Chinese stage factors determine that China's economy has entered a new normal period and has presented new phenomena and laws. In the new normal economy, the economic environment is more complex and diversified, enterprises will face new opportunities and challenges. As a key part of an enterprise, accounting personnel, facing the increasingly uncertain external environment, the urgent task is to constantly enrich their own professional knowledge structure, master modern financial skills, so as to improve their professional judgment level. To provide objective and fair financial information and relevant decisions for enterprises to help them develop healthily under the new normal state of economy. Therefore, the accountant's profession judgment behavior becomes the enterprise concern question. The behavior of accounting professional judgment should be based on accounting standards, and the continuous development and perfection of accounting standards system is the driving factor of the development of accounting professional judgment. After the promulgation of the Accounting Standards for Enterprises, to further supplement and improve this set of new standards, During the period from 2007 to 2015, the Ministry of Finance has successively formulated "Enterprise Accounting Standards interpretation No. 1" to "Enterprise Accounting Standards interpretation No. 8" (this article is referred to as "Enterprise Accounting Standards interpretation Bulletin"), which makes up for the "vacuum zone" of enterprise accounting standards. As a part of enterprise accounting standard system, enterprise accounting standard explanation announcement has the same principle guidance, accounting profession judgment space is big. Since the enterprise accounting standards interpretation announcement is a further improvement of the Accounting Standards for Enterprises, it is also a reflection of the economic events that are easy to occur in the contemporary society. Therefore, based on the perspective of enterprise accounting standards interpretation announcement, to study the behavior of professional judgment not only has timeliness, but also can find out the problems and current situation of accounting professional judgment in the implementation of enterprise accounting standards system through the research. Promote the further development of accounting professional judgment. In this paper, the professional judgment behavior is studied from the perspective of enterprise accounting standard interpretation announcement. Firstly, the professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement is based on the accounting link. The characteristics of the industry and the specific accounting items are classified, and the embodiment of each type of professional judgment behavior in the implementation of the enterprise accounting standard explanation announcement is expounded. Then, 1076 sample companies' financial reports of 2015 are selected as the research carrier, and the statistical analysis of each type of professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement is carried out. The results are as follows: the awareness of professional judgment is generally weak in the implementation of enterprise accounting standards interpretation announcement, the application of professional judgment in the implementation of enterprise accounting standards interpretation announcement is on the whole low; In the implementation of enterprise accounting standards, the choice of accounting policy is underutilized, and the more complex economic matters in the implementation of enterprise accounting standards, the lower the degree of professional judgment. In order to further evaluate the professional judgment behavior in the implementation of enterprise accounting standards interpretation announcement, this paper constructs a comprehensive evaluation model of professional judgment in the implementation of enterprise accounting standards interpretation announcement by using fuzzy comprehensive evaluation method and analytic hierarchy process. It provides a quantitative evaluation method for enterprises and is a practical tool for evaluating accountants' professional judgment behavior. Finally, the article provides policy suggestions for the further standardization of the professional judgment behavior in the implementation of the enterprise accounting standards interpretation announcement: pay attention to the understanding and grasp of the enterprise accounting standard interpretation announcement, enhance the accountant's professional judgment consciousness; Improve the professional judgment of accountants; evaluate the professional judgment behavior of accountants regularly.
【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275.2

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本文編號(hào)：1880422