基于职业判断能力的会计信息质量的相关问题

摘  要

随着市场经济的逐步建立和社会经济的不断发展，会计环境变得日益复杂和多变，经济事项的不确定性大大增加，同时，会计准则和制度等会计标准的原则性在国际化的趋势中变得越来越强，职业判断的空间不断增大，各方面因素使得职业判断在我国会计规范执行体系中的地位变得日益重要起来。随着职业判断在会计实务中的愈发重要，会计人员的职业判断能力也成为了一个亟待深入研究的课题。例如：相对于旧会计准则，2006年颁布的新会计准则中对公允价值计量属性的大量运用就需要依靠会计人员良好的职业判断能力来实现。

现有文献中对于会计人员职业判断能力的研究还比较少，且尤其匮乏实证方面的内容，故本文的选题立足于研究职业判断能力对于会计信息质量的影响，研究的目的在于为提高我国会计信息质量提供有益的参考，在运用多学科理论作系统分析的同时加以实验研究的数理统计分析为佐证，从而使本文的结论在一定程度上具有真正的现实指导意义。职业判断能力与会计信息质量间的相互关系是客观存在的。因而，基于这样一种相互关系，在我国的新会计与审计准则体系才初步启动的转轨时期，考虑到目前在我国客观存在着会计人员职业判断能力偏低、企业的会计信息质量不高的现状，从职业判断能力的角度思考如何提高我国资本市场的会计信息质量，无疑具有特别重要的现实意义。

关键词：职业判断能力；会计信息质量；能力要素；会计准则

ABSTRACT

Along with the set up of market economy and the development of social economy, accounting environment becomes more and more complex and changeable, the uncertainty increases greatly, at the same time, the internationalization tendency of Accounting Standards and Accounting System becomes more and more strong, the space of professional judgment become more and more large, variety of aspects make the status of professional judgment to be more important at the implemental system of accounting criterion in China. With the professional judgment becomes more and more important in accounting practice, accountants' professional judgment ability becomes a problem need to be study deeply. Such as: relative to the old Accounting Standards, the large use of fair value measurement attribute in the new Accounting Standards issued in 2006 need to be implemented by well professional judgment of accountants..

There are few studies on accounting professional judgment in existent literature, especially lack of the positive studies. The subject of this paper is the influence of professional judgment on accounting information quality, the purpose of the research is to provide beneficial references to improve accounting information quality in China, use multi-discipline theoretic to make systems analysis, at the same time make the experimental study mathematical statistics as evidences, so that make the conclusions of this paper to be of practical directive significance to a certain extent. The relationship between professional judgment and accounting information exists objectively. Therefore, base on this kind of transfer relationship, at the shunt period that the new Accounting Standards and Auditing Standards system preliminary start up and accounting personnel professional judgment ability and accounting information quality to be of low level in our country, the consideration that how to enhance the accounting information quality in capital market of China from the aspects of professional judgment and professional judgment ability is obviously of especially important sense.

Key words: Professional Judgment Ability, Accounting Information Quality, Ability Factor, Accounting Standard

目  录

1.绪论1

1.1 研究背景和意义1

1.2 国内外研究现状1

1.3 研究方法3

2.会计职业判断能力和会计信息质量的基本理论4

2.1 会计职业判断能力概念的界定4

2.2 会计信息质量的内涵和评价标准6

2.2.1 会计信息质量的内涵6

2.2.2 会计信息质量的评价标准7

2.3 职业判断能力与会计信息质量间的相互关系分析8

2.3.1 从职业判断视角看会计准则的存在8

2.3.2 会计准则执行体系、职业判断与会计信息质量间的关系9

3.职业判断能力对于会计信息质量的影响分析11

3.1 职业判断的运用在会计信息生成过程中的重要性分析11

3.2 职业判断能力要素对于会计信息质量的影响分析13

3.2.1 会计职业判断能力的结构维度13

3.2.2 职业判断能力的个体差异分析17

结  论20

参考文献22