会计职业判断的质量研究

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3.0 周伟光 2024-09-20 4 4 629.99KB 80 页 150积分

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硕士学位论文

摘要

我国于 2006 年2月15 日正式发布了“1+38”项企业会计准则，这些准则是

基于我国经济环境的复杂多变性以及为提高我国会计标准的普遍适用性，保持会

计标准的权威性和相对稳定性而制定的，它基本上采用了目前许多国家都日益认

可和广泛应用的原则导向型的会计标准模式，因而这些准则的规定更具有原则性，

留给会计人员更多的是“空间式规则”而不是原来的“点式规则”。在这种情况下，

会计职业判断的质量问题就显得十分突出，我国的学者虽然也曾对会计职业判断

的相关问题有所研究，但专门针对会计职业判断质量的研究并不多见。在已有的

研究文献中，大多学者虽然也曾涉及到会计职业判断质量的提高问题，但没有对

会计职业判断的质量涵义、质量特征属性、质量的评价标准、质量的影响因素等

问题进行研究，因而没有形成一套体系，难以让人信服,因此其提出的有关提高会

计职业判断质量的对策和建议也就缺乏针对性。本文正是基于此而展开研究的。

本文首先对会计职业判断的基本理论诸如会计职业判断的涵义、本质及特点

等问题进行了探讨，在已有研究的基础之上对会计职业判断的涵义等做了进一步

的研究，并据此作为会计职业判断的质量研究基点；然后对会计职业判断质量的

涵义、质量的特征属性、质量的评价标准及质量的影响因素等问题进行了研究；

最后根据前面部分的论述和研究，从三个方面对如何提高会计人员的职业判断提

出了建议。

第一章是导论部分，主要介绍了本文研究的背景及意义、国内外研究现状及

评价、研究内容框架、方法等。

第二章对会计职业判断的质量涵义及质量特征属性进行了研究。文章首先对

会计职业判断的涵义、本质及特点进行了界定。在界定会计职业判断的涵义时，

认为“职业判断”比“判断”有更深的涵义，职业判断除了判断者要求职业人员

具有相关的专业技能知识和经验外，还要求判断者在做判断时应充分考虑职业责

任与个人价值和社会对职业精神所期望的必要关注、客观和正直的态度。因此，

文章对会计职业判断涵义所作的界定是在对职业判断进行界定的基础上进行的，

更强调了“职业”的内涵。然后文章通过对《现代汉语词典》与管理学中的“质

硕士学位论文

量”涵义的对比分析，以及根据会计职业判断的涵义、本质及特点，对会计职业

判断的质量涵义进行了界定,并通过挖掘会计职业判断与会计标准之间的关系以

及分析国内外学者针对会计标准质量特征属性的观点，提出会计职业判断的质量

有两方面的特征属性：一是满足会计目标及会计信息内在性的质量要求的质量特

征属性；二是会计人员围绕会计目标的实现以及会计标准的有效执行而在职业判

断过程中所应具有的质量特征属性。最后,为了使会计人员对其职业判断的结果是

否符合会计职业判断的质量特征属性有一个清晰的认识，以便其在进行职业判断

的过程中自觉的检验其判断的质量，及早的发现其职业判断中的偏差与失误，本

文对会计职业判断质量的评价标准进行了研究。

第三章主要对影响会计职业判断质量特征的因素进行了分析，并以会计人员

作为中心点将这些因素划分为外部环境因素与内部主观因素。在外部环境因素的

分析中，由于会计法律、法规既是会计人员进行职业判断的重要依据，又是会计

人员职业判断质量的重要评价标准，因此，文章对此部分作了较为详细的论述和

阐释。在内部主观因素分析中，本章着重分析了会计人员的素质及其内在的需求

与动机。此外，在判断过程中，会计人员即使严格遵循公正性的立场，具有正直

的态度，谨慎运用其专业知识和经验，力求做出恰当、准确的判断，但由于人类

固有的认知局限性等原因，判断仍可能发生错误。这种由于人类固有的认知局限

性对于会计人员的职业判断而言,也是一个不可忽视的因素。因此,文章对会计人

员由于其固有的认知的局限性而在进行职业判断时产生偏误的表现形式、由于偏

误而导致的失误种类及其与会计信息失真的关系进行了研究，以期提醒会计人员

尽可能的减少判断失误的发生，从而使会计人员避免发生“好的动机产生不好的

结果”的情况。

第四章则根据前面部分的论述和研究，以会计职业判断应具有的质量特征属

性、影响会计职业判断质量的制约因素等为出发点，提出从会计标准规范主管部

门对会计职业判断的制度性引导、会计人员自身素质的提高以及对会计人员职业

判断监督及奖惩三个方面构建会计职业判断质量的保障与监督体系的建议。

关键词：会计职业判断；质量；质量特征；会计标准

硕士学位论文

III

Abstract

Our country in February 15, 2006 issued “1+38” accounting standards for business

enterprises, which were based on the complicated and varied economic environment and

which were enacted to improve the universal applicability, maintain the authority and

relative stability of our country accounting criteria. Basically, they were adopted the

principle-oriented model of the accounting criteria, which are increasingly recognized

and widely used by many countries. So they were more the sense of principle, which left to

accounting personnel were "space-rules" rather than the original "point-rules." Under

such circumstances, the quality of the accounting professional judgment is very

prominent. Our scholars have related to the quality of the accounting professional

judgment in some respects, However, the specifically research on the quality of the

accounting profession is rare. In the existing research literatures, most scholars have

related to the improvement of the quality of the accounting professional judgment, but

have not studied the meaning, the quality attributes and the quality evaluation criteria of

the accounting professional judgment, the factors that affect the quality of the

accounting professional judgment, and therefore have not formed a complete set of

system that difficult to be convinced, and therefore the measures and recommendations

that they have proposed to improve the quality of the accounting professional judgment

will not dealt with. This paper is based on such research conducted here.

In this paper, firstly, I have made a review of the basic theories of the accounting

professional judgment, such as the meaning, the nature and the characteristics of the

accounting professional judgment, etc. Secondly, I have discussed the meaning, the

quality attributes and the quality evaluation criteria of the accounting professional

judgment, the factors that affect the quality of the accounting professional judgment.

Finally, according to all the front part of the exposition, I have proposed how to improve

the quality of the accounting professional Judgment in three aspects.

In the first chapter, I have introduced the background and significance of the

硕士学位论文

subject and have made a review of past theories and exposits research methods and

ideas systematically.

In the second part, I have discussed the meaning and the attributes of the quality of

the accounting professional judgment. Firstly, I have defined the meaning, the nature,

and the characteristics of the accounting professional judgment. In my view, the

"professional judgment" is more essential than the "judgment", Apart from the skills and

experience, the "professional judgment" requires the accounting personnel that they

should take full account of professional responsibility and personal values and the

necessary attention, objective and unbiased attitude in the process of the accounting

professional judgment. Secondly, I have defined the quality of the accounting

professional judgment based on the comparative analysis of the meaning of "quality" in

"Modern Chinese Dictionary" and "management science", and, based on the meaning,

the nature and the characteristics of the accounting professional judgment. Meanwhile,

the relationship between the accounting professional judgment and the accounting

criteria, and the views of the quality attributes on the accounting criteria of the domestic

and the foreign scholars’ has been analyzed in this part. So, I have put forward that the

quality attributes of the accounting professional judgment shown in two ways: one is

that the quality attributes of the accounting professional judgment is inherent in the

accounting goal and the quality of the accounting information, the other is that the

process of the accounting professional judgment should have some attributes in order to

achieve the accounting goal and implement effectively the accounting criteria. Finally, I

have discussed the quality evaluation criteria of the accounting professional judgment in

order that the accounting personnel further understands the quality attributes of the

accounting professional judgment and reduces mistakes in the process of the accounting

professional judgment.

In the third chapter, I have analyzed the main factors affecting the quality of the

accounting professional judgment and divided these factors into the external factors and

internal factors according to the accounting personnel. In the external factors analysis,

the accounting laws and regulations have been described and explained in detail, for

they are very important evaluation criteria of the quality of the accounting professional

judgment as well as well as the basis of the accounting professional judgment. In the

internal factors analysis, the quality, internal needs and motivations of the accounting

硕士学位论文

personnel have been analyzed. In addition, in judging process, even the accounting

personnel strictly observe impartiality, integrity attitude, the prudent use of their

professional knowledge and experience and strive to make appropriate and accurate

judgment, but because of the inherent human cognitive limitations and other reasons,

the results of the judgment may be wrong, which is also a factor that must not be

overlooked. Therefore, I have analyzed the form of the wrong behavior leaded by the

inherent cognitive limitations of the accounting personnel and the relationship between

the accounting information distortion and the mistakes leaded by the wrong behavior of

the accounting personnel, which in order to remind them as much as possible to reduce

the mistakes in the process of the accounting professional judgment and avoid "good

motivations produce poor results."

In the last part, under the exposition of all the front part, I have made some

suggestions to construct the security and supervision system improving the quality of

the accounting professional judgment, which is from the perspective of departments in

charge of accounting criteria, from the perspective of improving the quality of the

accounting personnel themselves and from the perspective of the supervision and the

reward and punishment.

Keywords: accounting professional judgment; quality; quality attributes;

accounting criteria

硕士学位论文

第一章导论......................................................... 1

第一节研究背景及意义 ............................................ 1

第二节国内外研究现状及评述 ...................................... 3

第三节研究内容及方法 ............................................ 7

第二章会计职业判断质量的涵义、特征属性及评价标准................... 9

第一节会计职业判断涵义及本质、特点 .............................. 9

第二节会计职业判断质量的涵义、特征属性及评价标准 ............... 16

第三节会计职业判断质量的评价标准 ............................... 24

第三章会计职业判断质量的影响因素................................... 28

第一节影响会计职业判断质量的外部因素 ........................... 28

第二节影响会计职业判断质量的内部因素 ........................... 37

第三节会计职业判断偏误的含义、表现形式 ......................... 41

第四节会计职业判断失误与会计信息失真的关系 ..................... 44

第四章会计职业判断质量保障与监督体系的构建........................ 48

第一节会计职业判断质量提高的制度性导引 ......................... 48

第二节会计人员自身素质的提高 ................................... 60

第三节会计职业判断的事前监督与事后奖惩 ......................... 64

结论................................................................ 67

参考文献............................................................ 70

后记................................................................ 75

致谢................................................................77

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摘要：

硕士学位论文\I摘要我国于2006年2月15日正式发布了“1+38”项企业会计准则，这些准则是基于我国经济环境的复杂多变性以及为提高我国会计标准的普遍适用性，保持会计标准的权威性和相对稳定性而制定的，它基本上采用了目前许多国家都日益认可和广泛应用的原则导向型的会计标准模式，因而这些准则的规定更具有原则性，留给会计人员更多的是“空间式规则”而不是原来的“点式规则”。在这种情况下，会计职业判断的质量问题就显得十分突出，我国的学者虽然也曾对会计职业判断的相关问题有所研究，但专门针对会计职业判断质量的研究并不多见。在已有的研究文献中，大多学者虽然也曾涉及到会计职业判断质量的提高问题，但没有对会计职业判...

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