会计职业判断质量研究.doc

摘要:现今的社会是个经济快速发展的时代。在这种市场经济条件下,会计信息与企业、市场、政府部门、社会公众的关系越来越密切，其重要性也越来越凸显。但随着社会经济的发展使会计环境变得复杂多变，市场竞争的加剧和企业经营风险的加大使不确定性经济事项日益增多，而陆续颁布的会计实务规范、会计标准却日趋简化，导致会计信息的生成、传递受到广泛的职业判断程序的影响，会计信息循环的每个环节都依赖于细致的、合乎逻辑和经验的判断。这也意味着会计职业判断的质量是十分重要的！

　　　本论文通过对会计职业判断理论进行学习，归纳和总结会计职业判断的内容、结合案例研究，探讨会计职业判断的规律及其存在的问题，通过对影响会计职业判断的因素进行分析，针对性地提出会计职业公允判断的措施，构筑和完善会计职业判断环境，以期从行为上帮助会计人员提高会计职业判断水平，减少判断偏误，提高会计信息质量，确保会计职业判断的公允性。本文尝试在改善会计职业判断方面提供一些有益的参考意见。

关键词：会计职业判断 会计职业判断质量

Abstract:Today's society is a economic era of rapid development. In the market economy condition, the relation of accounting information with  enterprise, market, government departments, public relations more and more close are more and more prominent. But with the development of social economy make accounting environment become complicated and market competition intensifying and the operating risk of an enterprise to increase the uncertainty of increasing economic matters, and promulgated in the accounting practices of standard, the accounting standard has simplified, leading to the formation of the accounting information, transfer widely professional judgment the influence of the program, the accounting information cycle of every link all depend on detailed, logical and experience judgment. This also means that the quality of the accounting professional judgment is very important!

　　　In this paper, the theory of the accounting professional judgment on learning, summed up the contents of the accounting professional judgment, combination of case study, this paper discusses the law of accounting professional judgment and problems, the effect factors of the accounting professional judgment analysis, pointed proposed the measures of the accounting professional fair judge, construct and perfect the accounting professional judgment environment, in order to help the accounting personnel to improve behavior accounting professional judgment level and reduce judgment errors and improving accounting information quality, ensure the fairness of the accounting professional judgment. This paper tries to improve the accounting professional judgment in provide some useful Suggestions

Key words：The  accounting professional judgment, The quality of the accounting professional judgment

　　　会计职业判断，是会计领域中的一个永恒课题。只要存在会计行为，就会存在会计职业判断。到现今，会计信息失真的现象越来越严重，企业管理当局及会计人员随意选择会计政策、滥用会计职业判断的行为非常普遍。从多角度分析影响会计人员职业判断行为的各种因素，有助于为合理化会计人员的职业判断行为寻找途径。多角度研究如何合理化会计人员的职业判断行为，可以规范会计人员的职业判断行为，使会计信息失真现象得以减轻。近年来许多学者从不同角度对会计职业判断进行了研究，取得了一定的研究成果。而本文正是在国内外学者研究的基础上，运用系统分析和理论与实际相结合的方法，对会计职业判断的影响因素和改善进行了研究。

　　　由于本人知识水平有限，在论文中存在以下不足：由于资料有限，对会计职业判断的基础理论研究不够细致；对相关的学科研究不够深入。会计职业判断涉及很多学科，包括行为学、社会学、人类学、心理学等学科知识。在今后的学习研究中，将继续深入研究有关会计职业判断的有关知识，广泛阅读有关学科的理论知识，为本课题的研究打好基础；继续深入研究影响会计人员职业判断行为的诸因素，进一步为寻找合理化会计人员的职业判断行为提供思路。另外，本文所涉及的其它方面研究，难免存在一些不足之处，需要进一步完善和深入，希望各位评审老师给予指导。