發(fā)布時(shí)間：2019-06-04 07:50

【摘要】：重新引入并大量運(yùn)用公允價(jià)值計(jì)量屬性是從2007年1月1日起在我國實(shí)施的企業(yè)會計(jì)準(zhǔn)則的亮點(diǎn)之一。然而公允價(jià)值計(jì)量問題是當(dāng)今國內(nèi)外會計(jì)理論與實(shí)務(wù)界公認(rèn)的復(fù)雜問題。從會計(jì)人員在公允價(jià)值計(jì)量中對相關(guān)公允價(jià)值會計(jì)規(guī)范進(jìn)行應(yīng)用的視角看，解決公允價(jià)值計(jì)量中的會計(jì)職業(yè)判斷問題是解決這一復(fù)雜問題的關(guān)鍵。本文從影響因素視角研究這一關(guān)鍵問題。 本文從理論和實(shí)證兩個(gè)方面研究了公允價(jià)值會計(jì)職業(yè)判斷的影響因素。在理論分析方面，本文首先在敘述了公允價(jià)值與會計(jì)職業(yè)判斷的含義及兩者內(nèi)在聯(lián)系的基礎(chǔ)上分析了公允價(jià)值會計(jì)職業(yè)判斷的含義及特征。然后參考盧因行為模型從主體心理、環(huán)境以及客體三個(gè)角度具體分析了公允價(jià)值會計(jì)職業(yè)判斷的影響因素，得出公允價(jià)值會計(jì)職業(yè)判斷受會計(jì)人員所具備的知識和經(jīng)驗(yàn)、專業(yè)勝任能力等7個(gè)主體心理因素，企業(yè)內(nèi)部環(huán)境、準(zhǔn)則環(huán)境等5個(gè)環(huán)境因素以及采用公允價(jià)值計(jì)量的資產(chǎn)負(fù)債或經(jīng)濟(jì)業(yè)務(wù)的特征等2個(gè)客體因素的影響。 在實(shí)證分析方面，本文采用問卷調(diào)查的方式，以湖南省75家上市公司的會計(jì)人員作為調(diào)查對象，調(diào)查了前文相關(guān)理論分析中的各影響因素對公允價(jià)值會計(jì)職業(yè)判斷的影響程度。通過對問卷調(diào)查方式獲得的各影響因素的數(shù)據(jù)進(jìn)行因子分析和均值分析，得出前文理論分析中的各影響因素可以歸為行為依據(jù)因子、監(jiān)管環(huán)境因子、會計(jì)人員的技能因子以及會計(jì)人員的價(jià)值觀與客體因素因子。其中會計(jì)人員的技能因子對其影響最大，會計(jì)人員的價(jià)值觀與客體因素因子對其影響最小�；谏鲜隼碚撆c實(shí)證分析的結(jié)果，，本文從提升會計(jì)人員的執(zhí)業(yè)技能、完善公允價(jià)值會計(jì)職業(yè)判斷的行為依據(jù)、優(yōu)化內(nèi)外部監(jiān)管體系以及引導(dǎo)會計(jì)人員形成正確的價(jià)值觀四個(gè)方面提出了提高公允價(jià)值會計(jì)職業(yè)判斷信息質(zhì)量的政策建議。 本文的研究有助于提高會計(jì)人員的公允價(jià)值會計(jì)職業(yè)判斷水平，提高會計(jì)信息的質(zhì)量，促進(jìn)公允價(jià)值的推廣應(yīng)用。
[Abstract]:The re-introduction and extensive use of fair value measurement attribute is one of the highlights of the enterprise accounting standards implemented in China since January 1, 2007. However, fair value measurement is a complex problem recognized by accounting theory and practice at home and abroad. From the perspective of the application of accounting personnel to the relevant fair value accounting standards in fair value measurement, solving the problem of accounting professional judgment in fair value measurement is the key to solve this complex problem. This paper studies this key problem from the perspective of influencing factors. This paper studies the influencing factors of fair value accounting professional judgment from both theoretical and empirical aspects. In the aspect of theoretical analysis, this paper first analyzes the meaning and characteristics of fair value accounting professional judgment on the basis of describing the meaning of fair value and accounting professional judgment and the internal relationship between them. Then referring to Lu Yin's behavior model, this paper analyzes the influencing factors of fair value accounting professional judgment from three angles of subject psychology, environment and object, and obtains the knowledge and experience of fair value accounting professional judgment by accountants. The influence of seven main psychological factors, such as professional competence, five environmental factors, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business measured by fair value, are affected by the psychological factors of seven subjects, such as the internal environment of the enterprise, the standard environment and the characteristics of assets, liabilities or economic business. In the aspect of empirical analysis, this paper takes the accountants of 75 listed companies in Hunan Province as the object of investigation by means of questionnaire, and investigates the influence degree of the influencing factors on the professional judgment of fair value accounting in the previous relevant theoretical analysis. Through factor analysis and mean analysis of the data of each influencing factor obtained by questionnaire survey, it is concluded that the influencing factors in the previous theoretical analysis can be classified as behavioral factors and regulatory environmental factors. The skill factor of accountant and the value and object factor of accountant. Among them, the skill factor of accountants has the greatest influence on it, while the value and object factors of accountants have the least influence on it. Based on the results of the above theoretical and empirical analysis, this paper improves the professional judgment of fair value accounting by improving the professional skills of accountants. This paper puts forward some policy suggestions to improve the quality of fair value accounting professional judgment information from four aspects: optimizing the internal and external supervision system and guiding accountants to form correct values. The research in this paper is helpful to improve the professional judgment level of fair value accounting, improve the quality of accounting information, and promote the popularization and application of fair value.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233;F275

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