发挥专业判断 杜绝置换游戏

The Exercise of Professional Judgment and the Termination of the Asset Swap Games

近年来,上市公司利用资产置换进行会计数字游戏的现象屡见不鲜。本文以A公司的一笔重大资产置换为背景,剖析注册会计师应当如何对此项资产置换进行专业判断,最后指出,执业经验、理论修养、超然独立和职业道德是高质量专业判断的源泉所在。

In recent years, figure games in accounting throughasset swaps by listed companies have become a frequentphenomenon. This not only has much to do with thestagnation of the domestic regulation in asset swap, butalso to the fact that the CPAs would not and dare notexercise professional judgments on the accounting ofasset swaps. Using a major asset swap exercise of Com-pany A as an example, the article analyses and dissectshow CPAs should apply professional judgment to thisasset swap. Upon conclusion, the article points out thatcumulative accounting experience, solid theoreticalmastery, detached independence and high professionalethics are the very source for high quality professionaljudgments.