关于会计职业判断中存在问题的思考

JIU JIANG UNIVERSITY毕业论文题目关于会计职业判断中存在问题的思考英文题目Thoughts on the problem of accounting occupation judgment院系专业姓名班级学号指导教师二零一五年五月摘要为了顺应我国市场经济发展并与国际会计准则接轨。

2014年我国颁布了新的会计准则，新会计准则在公允价值、职工薪酬等方面有了更加严格的规范。

但是,更加严格的范围界定并不意味着能形成高质量的会计信息。

有研究表明,相比会计准则本身，会计准则的实施更加重要。

在实际的操作执行过程中，许多的会计法规会计准则都需要靠会计人员的职业判断来加以完善。

而所谓的职业判断指的是会计人员通过对经济形势，国家政策，行业特点以及各企业的具体情况的分析，依据会计准则的要求，会计制度及其他经济法规，具有会计基本假设和基本原则合规的前提下，对不确定性会计事项和业务的判断和决策。

在对于会计事项的实际操作时，会计人员进行分析时，更多依靠个人主观的职业判断，但是这种主观判断带有一定的局限性，因为这种判断是直接受到会计人员自身水平的影响。

并且判断的好坏就直接决定了会计信息的可靠程度。

由于会计人员存在着不合理的职业判断，因此，在我国，会计信息的失真现象仍然十分严重，许多企业抓住会计准则中的漏洞，滥用会计职业判断来牟取不正当利益，甚至对企业的利润进行操控，隐瞒企业真实盈利水平，对会计准则的修订和完善，并没有从根本上提高我国会计信息质量。

本文以会计职业判断为中心，通过对其含义的理解及实务中的运用，重点讨论其对国家，对企业的重要性。

从我国会计职业判断的现状入手，发现我国在会计职业判断存在会计人员的职业素质整体偏低、会计人员利用会计判断故意造假、会计监督职能管理力度不到位、会计职业判断承担法律风险过低的问题。

希望规范会计职业判断的标准。

关键词:会计职业判断；会计标准；会计信息质量。

ABSTRACTIn order to adapt to the development of market economy in China and in line with international accounting standards. 2014 China promulgated the new accounting standards, the new accounting standards on fair value, staff salaries and other have more stringent regulations. However, a more strict definition doesn't mean that it can form a high quality of accounting information. Studies have shown that compared with accounting standards, the implementation of accounting standards is more important. In the actual implementation process, many accounting standards need to make professional judgment of accounting personnel. And the so-called professional judgment refers to is on the economic situation, national policies, industry characteristics and the enterprise specific analysis by accounting personnel, according to the requirements of the accounting standards, accounting system and other economic laws and regulations, with compliance of accounting principles and the basic underlying assumptions, of uncertain accounting events and business judgment and decision making. In practice, the analysis of the accounting personnel, to rely more on subjective professional judgement, but such a subjective judgment with some limitations, that is, such a judgment depends on the accounting personnel vocational level, and level of ability of accounting professional judgment directly the quality of accounting information produced certain effect. Due to the existence of accountant professional judgment is not reasonable, therefore, in our country, the accounting information distortion phenomenon is still very serious, many enterprises seize the loopholes in accounting standards, the abuse of accounting professional judgment to seek illegitimate interests, even to the enterprise profit manipulation, concealing true level of profitability, revision and perfection of accounting standards, did not fundamentally improve the quality of accounting information in our country.In this paper, the accounting professional judgment as the center, through use of the meaning of understanding and practice. The discussion is focused on the country, to the enterprise the importance of. From China's accounting professional judgment of the status quo, found in our country accounting professional judgment has low overall professional quality of accounting personnel, accounting personnel using accounting judgment deliberately false, the function of accounting supervision management efforts in place, accounting professional judgment to bear legal risk is too low. Wants to regulate the accounting occupation judgment standard.Keywords: accounting professional judgment; accounting standards; accounting information quality.目录一、会计职业判断的含义及重要性 (1)（一）会计职业判断的含义 (1)（二）会计职业判断的重要性 (1)二、会计职业判断的现状及其问题 (2)（一）会计人员职业判断能力偏低 (2)（二）会计人员利用会计判断故意造假 (3)（三）会计监督职能管理力度不到位 (3)（四）会计职业判断造假承担法律风险低 (4)三、会计职业判断违规造假的成因分析 (4)（一）会计后续教育的整体重视不够 (4)（二）会计职业判断被个体利益扭曲 (5)(三)会计监督管理体系不健全 (5)（四）违规判断处罚力度过轻 (6)四、改善我国会计职业判断现状的对策 (6)（一）优化会计职业判断的环境 (6)（二）积极开展会计继续教育工作 (7)（三）提高会计人员的职业道德水准 (7)（四）建立完善会计监管体系 (8)（五）加大职业判断违规惩戒力度 (9)参考文献 (11)致谢 (13)随着我国经济的高速发展，我国的企业也进入了蓬勃发展时期，企业的发展必然导致了人们对于会计信息真实、及时、可靠性的关注。

而对于所有的会计信息，都是由会计人员在进行大量的职业判断后所产生的信息。

所以会计判断对于会计信息的质量起到了不可忽视的作用。

为了提高会计信息质量，我国证监会于2014年8月启动运行全国统一的"资本市场诚信数据库”，其目的是为了建立企业诚信档案，树立企业的诚信意识，引导企业的诚信行为，增强市场的诚信氛围。

虽然我国做出了很多努力，但还是存在许多的问题。

因此，本文主要针对这些问题谈几点个人观点和改进的措施。

一、会计职业判断的含义及重要性（一）会计职业判断的含义会计职业判断指的是会计人员依照现有的会计政策制度以及会计相关准则的要求，从企业运营环境及行业特点出发，根据实际情况，运用他们本身所具有的专业知识和相应的会计职业经验对企业的现金流，营运能力，财务风险等相关的会计信息进行职业判断，根据判断产生的问题进行相应的分析。

在适应企业经营特点的同时也可以满足企业要求。

要做出科学的职业判断需要会计人员拥有会计专业知识及相关从业经验以及有一定的可比较和选择的标准，并且这个标准是依据会计法律，法规和规章来界定的。