会计职业判断研究
|
摘要
随着世界经济一体化的发展，会计标准国际化进程的加快，会计标准制度模式的转变，鼓励会计职业判断已成为会计发展的趋势，在我国，《企业会计制度》和具体会计准则也赋予了会计人员大量的会计职业判断空间。由于会计准则和制度的不完善以及客观经济事项的复杂性，企业利用职业判断的空间操纵利润，扭曲企业真实的财务状况和经营结果。从总体上看，我国会计人员的职业判断水平不高，很多会计人员仍然习惯于按照现成的规定生搬硬套，缺乏职业判断的意识和主动性，整体的专业素质也有待提高，远远不能满足会计制度改革的要求，如何提高会计人员职业判断能力，并尽可能有效制止会计职业判断滥用行为，就成了一个亟待解决的重要问题。
本文主要采用规范的研究方法，结合案例研究，探讨会计职业判断的规律，目的在于从制度上尽量制止会计职业判断的滥用行为，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。首先，研究了会计职业判断的有关概述，界定了会计职业判断的涵义，认为会计职业判断是指会计人员根据会计法律、法规和规章等会计标准充分考虑企业现实与未来的理财环境和经营特点，运用自身专业知识和职业经验，通过识别、计算、分析、比较等方法，对不确定性会计事项所作的裁决和断定的思维过程。会计职业判断的目标是整个判断行为的导向。会计职业判断原则是会计人员在进行会计职业判断时应遵循的指导性标准和建设性意见；其次，分析我国会计职业判断的现状；再次，对主要影响因素进行了探讨，把会计职业判断置身于社会经济环境中，研究了会计职业判断的影响因素，以及影响因素之间相互影响、相互作用的关系，对会计职业判断进行了经济学分析：最后，试图建立、健全一套完善的约束与制衡机制，以期提高会计人员的会计职业判断能力，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理论上和实践上有益的参考意见。
The development of world economy of integration, internationalization of accounting standards and the conversion of accounting standards mode make encouragement of professional judgment of accounting the tendency in the field. Company Accounting System and Accounting Standards' have offered considerable room for judgment. Because of the imperfection of accounting standards and system and the complexity of objection economic events, a lot of companies take use of the space of professional judgment to handle profits, twist true financial situation and management performance. As a whole, the level of accounting professional judgment is not high in our country, most accountants are still accustomed to working according to ready-made rule by rote, lacking in consciousness and initiative spirit of professional judgment. The general professional ability of our accountants, especially the accounting judgment ability, is far from fulfilling the capability requirements of accounting system reform for accountants and has to be enhanced. So how to improve the accounting professional judgment of companies in our country and avoid the behavior of abusing effectively as much as possible has become an important problem demanding prompt solution.
The article adopts normative research method mainly, combining the case research method, and probes into the law of accounting professional judgment. The purpose is to help accountants to improve the professional judgment competence, avoid the behavior of abusing profession and reduce the judgment bias through behavior. The final purpose is to improve accounting information quality. Firstly, this article introduces some basic relevant theories of accounting professional judgment, defines the meaning of accounting professional judgment, indicates that it is a thinking process of assertion and predication of accountants for uncertain accounting events according to the law, regulation accounting standards and rules, fully considering the financing conditions and business characteristics of the enterprise at present and using professional knowledge and working experiences with methods of identification, calculation, analysis and comparison. The objective of accounting professional judgment is the direction of all judging activities. Principle of accounting professional judgment are some directive criteria and constructive suggestion that should be followed when accountants making professional judgment, analyses the present conditions of accounting professional judgment; subsequently, discusses the main factors that influence professional judgment, the components and environment factors of accounting professional judgment concentrates the components and environment influencing factors of the accounting judgment, as well as their relations of reciprocity and infection on each other, analyses the cause of accounting professional judgment in the view of economics; finally, draw some countermeasures of the improving the quality of accounting professional judgment on the above analysis. This article attempts in the accounting professional judgment to provide some theoretically with the practice in the beneficial advisory opinion.
本文主要采用规范的研究方法，结合案例研究，探讨会计职业判断的规律，目的在于从制度上尽量制止会计职业判断的滥用行为，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。首先，研究了会计职业判断的有关概述，界定了会计职业判断的涵义，认为会计职业判断是指会计人员根据会计法律、法规和规章等会计标准充分考虑企业现实与未来的理财环境和经营特点，运用自身专业知识和职业经验，通过识别、计算、分析、比较等方法，对不确定性会计事项所作的裁决和断定的思维过程。会计职业判断的目标是整个判断行为的导向。会计职业判断原则是会计人员在进行会计职业判断时应遵循的指导性标准和建设性意见；其次，分析我国会计职业判断的现状；再次，对主要影响因素进行了探讨，把会计职业判断置身于社会经济环境中，研究了会计职业判断的影响因素，以及影响因素之间相互影响、相互作用的关系，对会计职业判断进行了经济学分析：最后，试图建立、健全一套完善的约束与制衡机制，以期提高会计人员的会计职业判断能力，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理论上和实践上有益的参考意见。
The development of world economy of integration, internationalization of accounting standards and the conversion of accounting standards mode make encouragement of professional judgment of accounting the tendency in the field. Company Accounting System and Accounting Standards' have offered considerable room for judgment. Because of the imperfection of accounting standards and system and the complexity of objection economic events, a lot of companies take use of the space of professional judgment to handle profits, twist true financial situation and management performance. As a whole, the level of accounting professional judgment is not high in our country, most accountants are still accustomed to working according to ready-made rule by rote, lacking in consciousness and initiative spirit of professional judgment. The general professional ability of our accountants, especially the accounting judgment ability, is far from fulfilling the capability requirements of accounting system reform for accountants and has to be enhanced. So how to improve the accounting professional judgment of companies in our country and avoid the behavior of abusing effectively as much as possible has become an important problem demanding prompt solution.
The article adopts normative research method mainly, combining the case research method, and probes into the law of accounting professional judgment. The purpose is to help accountants to improve the professional judgment competence, avoid the behavior of abusing profession and reduce the judgment bias through behavior. The final purpose is to improve accounting information quality. Firstly, this article introduces some basic relevant theories of accounting professional judgment, defines the meaning of accounting professional judgment, indicates that it is a thinking process of assertion and predication of accountants for uncertain accounting events according to the law, regulation accounting standards and rules, fully considering the financing conditions and business characteristics of the enterprise at present and using professional knowledge and working experiences with methods of identification, calculation, analysis and comparison. The objective of accounting professional judgment is the direction of all judging activities. Principle of accounting professional judgment are some directive criteria and constructive suggestion that should be followed when accountants making professional judgment, analyses the present conditions of accounting professional judgment; subsequently, discusses the main factors that influence professional judgment, the components and environment factors of accounting professional judgment concentrates the components and environment influencing factors of the accounting judgment, as well as their relations of reciprocity and infection on each other, analyses the cause of accounting professional judgment in the view of economics; finally, draw some countermeasures of the improving the quality of accounting professional judgment on the above analysis. This article attempts in the accounting professional judgment to provide some theoretically with the practice in the beneficial advisory opinion.
引文
[1]Michael Gibbins. Propositions About the Psychology of Professional Judgment in Public Accounting. Journal of Accounting and Economics. April, 2001; 85～107
[2]Brown,G..A, R.Collins, D.B.Thornton. The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics. April, 2002:85～107
[3]Paul J. Herz, Joseph J. Schultz, Jr. Political Cost Incentives for Earnings Managenent in the Cable Television Industry. Journal of Accounting and Economics. 2002, 309～337
[4]Ross.Skinner. Knowledge Content and Judgment Performance: A Cognitive Script Approach, Accounting, Organization and Society, Col21.2003, 339～359
[5]Janya L. Benford, James E. Hunton. Accounting and Human Information Processing. Theory and Appolications, Canada: Prentice_hall: 2002, 9～27
[6]Enron. Beyond, Ron.Paterson.Better. standards after Enron? MCGraw-Hill. 2005:74～78
[7]赵连卿，李艳锋．会计职业判断在《企业会计制度》中的体现．财务与会计．2001，(6)：36～40
[8]周华，蒋娜．会计规范的形式变迁：理论解释与优化思路．财务与会计导刊．2001，(8)：12～18
[9]夏博辉．论会计职业判断．会计研究．2003，(4)：36～40
[10]许燕．会计职业判断研究．天津财经学．2004
[11]许道文．会计职业判断与会计政策选择研究．东北财经大学．2005
[12]王彗．会计职业判断导引体系与会计标准执行机制的研究．中国海洋大学．2006
[13]葛家澍等．会计大典第一卷：会计理论．北京．中国财政经济出版社．2000
[14]曹欲晓．论会计真实性．会计研究．2001，(4)：12～14
[15]谢炽予．经济博弈论．上海．复旦大学出版社．1999
[16]葛家澍．关于高质量会计准则的几个问题．会计研究．2002，(10)：5～13
[17]蒋尧明．会计信息‘失真’与会计学的本质．财务与会计导刊．2003，(8)：15～19
[18]杨荣辉．会计职业判断探微．财会月刊．2001，(14)：11～15
[19]本书编写组．最新会计准则讲解与运用．上海．立信会计出版社．2006，(3)
[20]杨家亲，许燕．会计职业判断．会计研究．2003，(10)：10～14
[21]杨兴全．会计政策选择与会计信息质量．广西会计．2000，(4)：5～9
[22]王玉良．会计政策选择与会计信息质量．财务与会计导刊．2003，(8)：12～18
[23]李玉芳．把握新制度精髓：提高会计职业判断水平．山西科技．2005，(4)：22～26
[24]陈洪．影响会计职业判断的因素及提高会计职业判断能力的途径．东莞理工学院学 报．2005，(4)：12～18
[25]矫志华．试论会计职业判断水平的提高．济宁师范专科学校学报．2005，(3)：12～18
[26]程芙蓉．论会计职业判断与会计信息质量．湖北财经高等专科学校学报．2006，(1)：35～38
[27]陈燕．基于会计职业判断的会计准则制定模式的现实选择．南华大学学报．2004，(3)：20～28
[28]裘腰军，沈晓红．企业会计制度与会计职业判断．华东经济管理．2004，(3)：24～28
[29]汪祥耀，刘宇军．当前美国会计准则的发展趋势及若干思考．会计研究．2003，(5)：21～25
[30]李雄飞．会计职业判断浅析．企业经济．2004，(9)：12～18
[31]许家林．现代会计教育论．北京．科学技术文献出版社．2000
[32]陈爱玲．浅议会计职业判断及其影响因素．财会研究．2004(7)：24～26
[33]葛曦，吴熠东．会计职业判断初探．现代会计．2002，(4)：21～23
[34]邓加玲．浅析会计职业判断对会计信息质量的影响．时代经贸．2007，(1)：21～22
[35]蒋承泽．会计人员职业判断现实空间综述．集团经济研究．2007，(2)：21～22
[36]韩传模等．会计人员职业道德与自律机制研究．财会通讯．2002，(3)：16～20
[37]蒋高强．浅谈会计职业判断的应用．社科纵横．2007，(10)：21～22
[38]吴得林．会计政策的职业判断与选择(六)．商业会计．2003，(9)：10～12
[39]Robert Libby, Marlys Gascho Lipe. Principles-based approach to U.S. standards setting, proposal. October, 21,2002:11～25
[40]Libby, Luft. Judgment and decision_making research in accounting and auditing. New York: Cumbridge Unibersity Press, 2002:8～10
[41]Andrew D. Cuccia, Gary A.MC Gill. The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases. Theory and Appolications, Canada: Prentice hall. 2003:39～59
[42]Dale.Gislason. Accounting standards—setting reform. Prentice Hall Canada Inc. 2004, 23～28
[43]刘丽华．实质重于形式原则中的会计判断．南华大学学报．2002，(3)：20～28
[44]马红．会计职业判断研究．青岛海洋大学．2002
[45]王越堂，赵子夜．会计专业判断：基于盈余信息治理的思考．财务与会计导刊．2003，(6)：16～19
[46]林斌．论不确定性会计．北京．中国财政经济出版．2000
[47]佟丽娟．会计职业判断与运用研究．产业与科技论坛．2006，(9)：5～7
[2]Brown,G..A, R.Collins, D.B.Thornton. The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics. April, 2002:85～107
[3]Paul J. Herz, Joseph J. Schultz, Jr. Political Cost Incentives for Earnings Managenent in the Cable Television Industry. Journal of Accounting and Economics. 2002, 309～337
[4]Ross.Skinner. Knowledge Content and Judgment Performance: A Cognitive Script Approach, Accounting, Organization and Society, Col21.2003, 339～359
[5]Janya L. Benford, James E. Hunton. Accounting and Human Information Processing. Theory and Appolications, Canada: Prentice_hall: 2002, 9～27
[6]Enron. Beyond, Ron.Paterson.Better. standards after Enron? MCGraw-Hill. 2005:74～78
[7]赵连卿，李艳锋．会计职业判断在《企业会计制度》中的体现．财务与会计．2001，(6)：36～40
[8]周华，蒋娜．会计规范的形式变迁：理论解释与优化思路．财务与会计导刊．2001，(8)：12～18
[9]夏博辉．论会计职业判断．会计研究．2003，(4)：36～40
[10]许燕．会计职业判断研究．天津财经学．2004
[11]许道文．会计职业判断与会计政策选择研究．东北财经大学．2005
[12]王彗．会计职业判断导引体系与会计标准执行机制的研究．中国海洋大学．2006
[13]葛家澍等．会计大典第一卷：会计理论．北京．中国财政经济出版社．2000
[14]曹欲晓．论会计真实性．会计研究．2001，(4)：12～14
[15]谢炽予．经济博弈论．上海．复旦大学出版社．1999
[16]葛家澍．关于高质量会计准则的几个问题．会计研究．2002，(10)：5～13
[17]蒋尧明．会计信息‘失真’与会计学的本质．财务与会计导刊．2003，(8)：15～19
[18]杨荣辉．会计职业判断探微．财会月刊．2001，(14)：11～15
[19]本书编写组．最新会计准则讲解与运用．上海．立信会计出版社．2006，(3)
[20]杨家亲，许燕．会计职业判断．会计研究．2003，(10)：10～14
[21]杨兴全．会计政策选择与会计信息质量．广西会计．2000，(4)：5～9
[22]王玉良．会计政策选择与会计信息质量．财务与会计导刊．2003，(8)：12～18
[23]李玉芳．把握新制度精髓：提高会计职业判断水平．山西科技．2005，(4)：22～26
[24]陈洪．影响会计职业判断的因素及提高会计职业判断能力的途径．东莞理工学院学 报．2005，(4)：12～18
[25]矫志华．试论会计职业判断水平的提高．济宁师范专科学校学报．2005，(3)：12～18
[26]程芙蓉．论会计职业判断与会计信息质量．湖北财经高等专科学校学报．2006，(1)：35～38
[27]陈燕．基于会计职业判断的会计准则制定模式的现实选择．南华大学学报．2004，(3)：20～28
[28]裘腰军，沈晓红．企业会计制度与会计职业判断．华东经济管理．2004，(3)：24～28
[29]汪祥耀，刘宇军．当前美国会计准则的发展趋势及若干思考．会计研究．2003，(5)：21～25
[30]李雄飞．会计职业判断浅析．企业经济．2004，(9)：12～18
[31]许家林．现代会计教育论．北京．科学技术文献出版社．2000
[32]陈爱玲．浅议会计职业判断及其影响因素．财会研究．2004(7)：24～26
[33]葛曦，吴熠东．会计职业判断初探．现代会计．2002，(4)：21～23
[34]邓加玲．浅析会计职业判断对会计信息质量的影响．时代经贸．2007，(1)：21～22
[35]蒋承泽．会计人员职业判断现实空间综述．集团经济研究．2007，(2)：21～22
[36]韩传模等．会计人员职业道德与自律机制研究．财会通讯．2002，(3)：16～20
[37]蒋高强．浅谈会计职业判断的应用．社科纵横．2007，(10)：21～22
[38]吴得林．会计政策的职业判断与选择(六)．商业会计．2003，(9)：10～12
[39]Robert Libby, Marlys Gascho Lipe. Principles-based approach to U.S. standards setting, proposal. October, 21,2002:11～25
[40]Libby, Luft. Judgment and decision_making research in accounting and auditing. New York: Cumbridge Unibersity Press, 2002:8～10
[41]Andrew D. Cuccia, Gary A.MC Gill. The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases. Theory and Appolications, Canada: Prentice hall. 2003:39～59
[42]Dale.Gislason. Accounting standards—setting reform. Prentice Hall Canada Inc. 2004, 23～28
[43]刘丽华．实质重于形式原则中的会计判断．南华大学学报．2002，(3)：20～28
[44]马红．会计职业判断研究．青岛海洋大学．2002
[45]王越堂，赵子夜．会计专业判断：基于盈余信息治理的思考．财务与会计导刊．2003，(6)：16～19
[46]林斌．论不确定性会计．北京．中国财政经济出版．2000
[47]佟丽娟．会计职业判断与运用研究．产业与科技论坛．2006，(9)：5～7