浅析会计职业判断对上市公司财务信息的影响——基于国际施工行业视角

On the Impact of Accounting Professional Judgement on the Financial Information Disclosure of Listed Companies——Based on the International Construction Industry

2006年我国财政部颁布了《企业会计准则》(以下简称新会计准则),要求上市公司执行。《企业会计准则》的颁布与实施标志着中国会计准则正逐步趋同于国际会计准则,在我国会计职业领域具有里程碑意义。新会计准则的实施,对上市公司管理层与会计人员提出了更高的财务信息披露要求。经济业务性质的不确定性,要求会计人员运用自身职业判断,更加客观而公允地披露公司财务信息,满足上市公司各相关利益方的财务信息使用需求,从而做出符合上市公司价值的相关决策与判断。

In 2006,Finance Ministry issued the ＂Accounting Standards＂（hereinafter referred as the new accounting standards）.The implementation of the new accounting standards put forward higher financial information disclosure requirements for the management and accounting officer of listed companies.The uncertainty nature of economic business requires accounting personnel to disclose financial information of listed companies more objectively and fairly using their career judgement to meet the financial information needs of all relevant stakeholders,thus to make decision and judgments in line with the the value of listed companies.