公允价值视角下会计职业判断能力的培养分析

Analysis of the Cultivation of Accounting Professional Judgment Ability from the Perspective of Fair Value

公允价值计量问题是当今国内外财务会计探索的复杂问题,尤其在我国市场环境不活跃的状况下,公允价值计量难度更大。随着公允价值计量相关的准则逐步得到完善,会计人员的职业判断能力却限制着其发展与应用。所以,只有对会计人员的会计职业判断加以重视与培养,公允价值计量模式才能得到突破性的发展。借鉴和弥补了前人在相关层面的研究基础,采用理论分析的方式并以卢因行为模型和马斯洛需求层次理论为基础,充分对公允价值计量与会计职业判断能力进行一般性分析,提出了培养公允价值会计职业判断能力的建议。

The fair value measurement problem is a complex problem in the current domestic and international financial accounting exploration.Especially in the case of China’s market environment is not active,fair value measurement is more difficult.As the criteria related to fair value measurement are gradually improved,the professional judgment ability of accounting personnel limits its development and application.Therefore,only by paying attention to and cultivating the accounting professional judgment of accounting personnel,the fair value measurement model can achieve breakthrough development.Drawing on and making up for the research foundation of the predecessors at the relevant level,using the theoretical analysis method and based on the Luin behavior model and Maslow’s hierarchy of needs theory,the paper makes a general analysis of the fair value measurement and accounting professional judgment ability,and puts forward some suggestions on how to cultivate the fair value accounting professional judgment ability.