本文選題：會計準則解釋公告 + 職業(yè)判斷　； 參考：《太原理工大學》2017年碩士論文

【摘要】：全球經(jīng)濟危機的大爆發(fā)以及中國階段性因素的疊加決定了中國經(jīng)濟進入了新常態(tài)時期,并呈現(xiàn)出了新的現(xiàn)象與規(guī)律。在經(jīng)濟新常態(tài)下,經(jīng)濟環(huán)境更加復雜多樣化,企業(yè)將面臨全新的機遇與挑戰(zhàn)。作為企業(yè)關鍵組成部分的會計人員,面對不確定性日益增強的外部環(huán)境,當務之急是要不斷充實自己的專業(yè)知識結構、掌握現(xiàn)代財務技能,使自身的職業(yè)判斷水平不斷提高,為企業(yè)提供客觀公允的財務信息和相關決策,幫助企業(yè)在經(jīng)濟新常態(tài)下健康發(fā)展。因此,會計人員的職業(yè)判斷行為成為企業(yè)關注的問題。會計職業(yè)判斷行為應該以會計準則為依據(jù),會計準則體系的不斷發(fā)展完善是會計職業(yè)判斷發(fā)展的推動因素�！镀髽I(yè)會計準則》頒布之后,為進一步補充和完善這套新準則,財政部于2007年到2015年期間相繼制定了《企業(yè)會計準則解釋第1號》到《企業(yè)會計準則解釋第8號》(本文簡稱“企業(yè)會計準則解釋公告”),彌補了企業(yè)會計準則的“真空地帶”。企業(yè)會計準則解釋公告作為企業(yè)會計準則體系一部分,其制定同樣具有原則導向性,會計職業(yè)判斷空間較大。由于企業(yè)會計準則解釋公告是對《企業(yè)會計準則》的進一步完善,同樣也是當代社會容易出現(xiàn)的經(jīng)濟事項的反映,因此基于企業(yè)會計準則解釋公告的視角來研究職業(yè)判斷行為不僅具有時效性,而且可以通過研究發(fā)現(xiàn)會計職業(yè)判斷在企業(yè)會計準則體系實施中的問題及現(xiàn)狀,推動會計職業(yè)判斷的進一步發(fā)展。本文基于企業(yè)會計準則解釋公告的視角對職業(yè)判斷行為進行研究,首先將企業(yè)會計準則解釋公告實施中的職業(yè)判斷行為按照會計核算環(huán)節(jié)、行業(yè)特點以及具體會計事項三個標準進行了分類,闡述了每種類型職業(yè)判斷行為在企業(yè)會計準則解釋公告實施中的體現(xiàn)。然后選取了1076份樣本公司2015年度財務報告作為研究載體,針對企業(yè)會計準則解釋公告實施中每種類型的職業(yè)判斷行為進行了統(tǒng)計分析,分析結果如下:企業(yè)會計準則解釋公告實施中職業(yè)判斷意識普遍薄弱;企業(yè)會計準則解釋公告實施中職業(yè)判斷運用程度整體偏低;企業(yè)會計準則解釋公告實施中會計政策選擇權利用不足;企業(yè)會計準則解釋公告實施中經(jīng)濟事項越復雜職業(yè)判斷程度越低。為了進一步對企業(yè)會計準則解釋公告實施中職業(yè)判斷行為進行綜合評價,本文利用模糊綜合評價法及層次分析法構建了企業(yè)會計準則解釋公告實施中職業(yè)判斷綜合評價模型,為企業(yè)提供了一種定量化評價方法,是企業(yè)評價會計人員職業(yè)判斷行為的一種較實用的工具。文章最后為企業(yè)會計準則解釋公告實施中職業(yè)判斷行為的進一步規(guī)范提供了政策性建議:重視對企業(yè)會計準則解釋公告的理解與把握;增強會計人員的職業(yè)判斷意識;提高會計人員的職業(yè)判斷水平;定期評價會計人員的職業(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.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275.2

【參考文獻】

相關期刊論文 前10條

1 李慶玲;;我國公允價值計量信息披露現(xiàn)狀與改進——基于滬市A股上市公司的經(jīng)驗分析[J];會計之友;2016年18期

2 劉淑華;;會計職業(yè)判斷有限理性分析及治理[J];會計之友;2015年06期

3 王珍;;博弈論在會計職業(yè)判斷中的運用[J];合作經(jīng)濟與科技;2015年02期

4 陳毓圭;;關于會計職業(yè)判斷的思考[J];財務與會計;2014年12期

5 孟凡斌;;論會計職業(yè)判斷風險及法律責任免除[J];中國集體經(jīng)濟;2014年33期

6 宋青;;淺論會計職業(yè)道德與職業(yè)判斷[J];河南社會科學;2013年12期

7 唐國平;郭俊;;會計職業(yè)判斷允當性、會計準則變遷與價值相關性[J];當代財經(jīng);2013年10期

8 王青蓮;楊子婧;丁岳維;;我國會計準則國際趨同問題研究[J];財會研究;2012年17期

9 黃芳;;試論現(xiàn)行準則下的會計職業(yè)判斷空間及其監(jiān)管[J];會計之友;2012年20期

10 王亮亮;王躍堂;楊志進;;會計準則國際趨同、研究開發(fā)支出及其經(jīng)濟后果[J];財經(jīng)研究;2012年02期

相關重要報紙文章 前1條

1 周小川;;關于會計準則國際化問題[N];中國證券報;2001年

相關碩士學位論文 前4條

1 莫磊;基于職業(yè)判斷能力的會計信息質量研究[D];中國地質大學;2007年

2 韓天梅;會計職業(yè)判斷研究[D];東北林業(yè)大學;2007年

3 徐林穎;會計誠信及其體系構建[D];中國海洋大學;2006年

4 孫丹;論會計職業(yè)判斷[D];中國海洋大學;2004年

，

本文編號：1880422