实施新会计准则:基于职业判断视角的研究

Study on the Implementation of the New Accounting Standards Based on the Point of Professional Judgment

新会计准则,赋予会计人员在选择会计处理方法、原则、程序等方面更大的职业判断空间,旨在提高企业会计信息的有用性,但实施新会计准则的效果如何,取决于会计人员的职业判断的公允性。以研究会计职业判断为视角,在分析会计职业判断质量衡量标准的同时,提出提高会计职业判断公允性的思路。

In order to improve the usefulness of enterprise＇ s accounting information, new accounting standards endows the accountant with larger occupation judgment space in the choice of accounting treatment methods,principles and procedures and so on. But the effect of the implementation of the new accounting standards depends on the fair of the accountant＇ s professional judgment. In this paper, from the point of accountant professional judgment, the yardstick of the quality of accountant professional judgment was analyzed and the suggestion of the fair of accountant occupation judgment was proposed.