会计职业判断研究与分析

Research and Analysis of Accounting Professional Judgment

随着经济形势的日趋复杂,经济事项的不确定性愈来愈高,会计职业判断既重要又蕴含风险。本文从会计职业判断的概念和原理着手,分析了会计职业判断存在的必要性和影响因素,通过剖析会计政策选择与会计估计应用在会计信息形成和披露方面发挥的作用,得出会计职业判断影响企业价值的结论。对目前我国会计职业判断存在的主要问题了相关建议,以期为会计职业创新应用提供参考。

The more complex of economic situation,the more uncertainty of economic matters. The management authorities can manipulate the factors which used to measure the value of enterprise easily. In this situation,the professional judgment of accounting is important and adventurous. The judgment must be used correctly. This article mainly commences from the concept of accounting professional judgment, and analysis the importance and the existing problems of the accounting professional judgment. This article analyzes the effection based on the choice of accounting policy and application of accounting estimates which forming and disclosing the information of accounting. This article’s conclusion is that accounting professional judgment affect the value of enterprise. This article is able to propose rectification and improvement suggestions on the accounting professional judgment based on the current situation and make accounting information can be true, fair and accurate, and reflect the true value of enterprise.