【摘要】：在全球經(jīng)濟(jì)一體化的趨勢下，會計準(zhǔn)則也逐步實(shí)現(xiàn)國際趨同，隨著各國交易的顯著增加，會計環(huán)境變得越來越復(fù)雜，以原則導(dǎo)向的會計的會計模式下，對于會計人員職業(yè)判斷水平的要求也隨之增加。然而，會計人員的職業(yè)判斷水平不僅僅靠專業(yè)的技術(shù)經(jīng)驗而且受到文化價值觀的影響。文化價值觀對于會計人員的概念解釋和職業(yè)判斷的過程產(chǎn)生影響，在會計人員共有的價值觀環(huán)境下，不同民族的會計人員又擁有不同的文化價值觀，不同的價值觀又會引起會計人員對于會計概念的解釋和判斷的不同，進(jìn)而影響會計人員職業(yè)判斷。 本文通過研究會計人員的認(rèn)知心理分析會計人員在概念解釋以及職業(yè)判斷上產(chǎn)生差異的原因。采用調(diào)查問卷的方式，，運(yùn)用Schwartz(2001)的價值觀量表，之所以采用Schwartz(2001)的價值觀量表來研究價值觀是因為Schwartz(2001）的個人價值觀問卷被認(rèn)為更適宜推廣到會計領(lǐng)域。另外，利用新疆獨(dú)特的多元文化的優(yōu)勢，新疆高校中的班級不僅有漢族學(xué)生還有維族等少數(shù)民族的學(xué)生，這為本次研究提供了良好的研究環(huán)境，所以本文以新疆高校的會計專業(yè)的學(xué)生為主要研究對象。通過發(fā)放問卷的方式，研究不同的文化價值觀的人對會計概念的理解和相關(guān)性和可靠性的判斷。問卷中包括對于“資產(chǎn)”概念的不同理解，以此來觀察不同文化群體的會計人員概念解釋的不同，問卷中也包括對于處理會計問題時會計人員對于相關(guān)性和可靠性的判斷以此來研究會計人員的職業(yè)判斷情況。通過研究表明漢族學(xué)生和少數(shù)民族學(xué)生對相同的問題存在不同的回答，說明不同文化價值觀的會計人員對于會計概念的理解和會計職業(yè)判斷的方面存在差異。 最后，通過對新疆高校學(xué)生進(jìn)行的問卷調(diào)查結(jié)果和實(shí)證研究方法，本文認(rèn)為會計人員是在基本會計概念和會計原則的指導(dǎo)下進(jìn)行職業(yè)判斷，文化價值觀和民族會影響會計人員理解財務(wù)報告中的概念以及職業(yè)判斷，本文認(rèn)為不同文化價值觀以及不同的民族會產(chǎn)生不同的判斷和認(rèn)知能力，所以對于會計概念的理解與運(yùn)用以相關(guān)性和可靠性的判斷也不同。這提醒我國對于會計人員未來的教育、培訓(xùn)和職業(yè)發(fā)展應(yīng)該采取相應(yīng)的對策。
[Abstract]:In the trend of global economic integration, accounting standards are gradually realizing international convergence. With the significant increase of transactions in various countries, the accounting environment becomes more and more complex. The requirement of professional judgment level for accountant also increases accordingly. However, the professional judgment of accountants is influenced not only by professional technical experience but also by cultural values. The cultural values have an impact on the process of the accountants' concept interpretation and professional judgment. Under the environment of the accountants' shared values, the accountants of different nationalities have different cultural values. Different values will lead to different interpretations and judgments of accounting concepts, and then affect the professional judgment of accountants. This paper studies the cognitive psychological analysis of accounting personnel in the concept of interpretation and professional judgment of the reasons for differences. By means of questionnaire, Schwartz (2001) value scale and Schwartz (2001) value scale are used to study values because Schwartz (2001)'s personal value questionnaire is considered to be more suitable to be extended to accounting field. In addition, taking advantage of Xinjiang's unique multicultural advantages, classes in Xinjiang's universities include not only Han students but also students from ethnic minorities such as Uighurs, which provides a good research environment for this study. Therefore, this paper takes the accounting major students of Xinjiang University as the main research object. By means of questionnaire, this paper studies the understanding of accounting concepts and the judgment of relevance and reliability among people with different cultural values. The questionnaire included different understandings of the concept of "assets" to observe the different interpretations of the concepts of accountants from different cultural groups. The questionnaire also includes the accountant's judgment on the relevance and reliability when dealing with accounting problems to study the professional judgment of the accountant. The research shows that the Han nationality students and the minority students have different answers to the same questions, which shows that the accountants with different cultural values have different understanding of accounting concepts and accounting professional judgment. Finally, through the questionnaire survey results and empirical research methods of Xinjiang university students, this paper thinks that the accountant is under the guidance of the basic accounting concept and accounting principles to carry on the professional judgment. Cultural values and nationalities will influence accountants' understanding of the concept of financial reporting and professional judgment. This paper argues that different cultural values and different nationalities will produce different judgment and cognitive ability. Therefore, the understanding and application of accounting concepts to the relevance and reliability of the judgment is also different. This reminds our country to adopt the corresponding countermeasure to the accountant's future education, training and professional development.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

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