会计职业判断的内部控制研究

Research on Internal Control of Accounting Professional Judgement

从契约理论角度探讨了会计准则制定导向与会计职业判断的相机选择问题,并选择了比较有代表性的个案定量分析了新准则实施后会计职业判断对企业财务信息的影响。数据分析表明:新准则实施之后,我国会计职业判断的效果并不尽如人意,存在着企业为了操纵利润而进行恶意判断的情况。结论认为:会计职业判断应该建立在客观依据基础上并由企业各方面的负责人出具证明材料,企业的会计人员不应该、也不可能代替企业其他部门和人员的职业判断。

From the contract theory point of view, the author discusses the discretionary choice between accounting standard orientation and accounting professional judgement. The author also analyzes the influence of accounting professional judgement on corporate financial information after the implementation of new accounting standard through the empirical study of the selected representative case. Data analysis shows that after the implementation of new accounting standards, the effect of accounting professional judgement can not be satisfied in China, the phenomenon of malicious judgement due to profit manipulation exists yet. The result indicates that accounting professional judgement should be supported by objective basis and managers concerned in the corporation have the duty of proof. Accountants could not be responsible for other managers＇ professional judgement of non-financial departments.