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1、沈阳化工大学科亚学院本科毕业论文题 目：提高会计人员职业判断能力的对策研究院 系：经济管理系专 业：会计学班 级：0903班学生姓名：闫雪指导教0帀：王福英论文提交日期:论文答辩日期:随着全球一体化进程的发展，企业所处的经济环境日趋复杂化和多样化，新的企业组织形式不断涌现（如虚拟企业），新的经济业务形 势日益复杂（如金融创新和衍生金融工具），新的交易方式和结算形式 不断更新（如电子货币和网上交易），企业经济事项的不确定性日趋增 多。对于层出不穷的不确定性经济业务，很难用会计准则的繁文绸节 加以规范。同时，会计准则和制度等会计标准的原则性在国际化的趋 势中变得越来越强，职业判断的空间不断增大，各
2、方面因素使得职业 判断在我国会计规范执行体系中的地位变得日益重要起来。真实、公 允地反映经济业务的实质并为会计信息使用者的决策服务，使会计职 业判断成为会计界的一个永恒主题。还有社会经济的发展使会计环境 复杂多变，会计环境的不确定性和复杂性增多，并且新会计准则赋予 企业很大的自由载定权，对会计职业判断能力的要求不断提高，由此 会计职业判断质量就显得更为重要。近年会计信息失真愈演愈烈，会计舞弊事件屡禁不止，严重扰乱 了正常的社会经济秩序。随着职业判断在会计实务中的愈发重要，会 计人员的职业判断能力也成为一个亟待深入研究的课题。故此，应加 强会计人员的自身素质建设，要求会计人员运用职业判断对经济事
3、项 做出恰当处理。本文主要围绕会计职业判断能力的相关理论，提出了提升并健全 其职业判断能力的策略，从四大方面对提高会计人员职业判断能力的对策研究课题进行了分析，第一部分是对会计职业判断的概述，其中 包括会计职业判断的含义、会计职业判断与会计政策选择的区别及提 高会计人员职业判断的意义；第二部分是对影响会计人员职业判断能 力的因素方面进行了分析，其中主要从环境因素和主体因素两方面进 行了详细探讨；第三部分主要是对我国会计职业判断存在的问题进行 了分析，从其主体因素、内部环境因素及外部环境因素进行了全面分 析；最后研究了提高会计人员职业判断能力的对策，其中包括构建标 准化会计工作环境、建立职业判断
4、意识、提高会计人员业务水平、提 高职业道德水平等对策。全文以我国会计从业人员为研究对象，了解我国会计人员职业判断能力现状及会计人员对会计职业判断能力培 养的需求，从而得出我国会计人员职业判断能力总体水平不容乐观的 结论。通过对本文的探讨研究，总结出应该建立健全他律与自律相结 合的规范管理制度，加强会计人员职业道德建设，在会计实践中逐步 培养会计职业判断能力，最终能促成会计人员从他律走向自律，真实、 客观、公允的进行会计选择。这是一个逐步完善的过程，需要会计主 管部门和会计人员的共同努力。关键字：职业判断;因素分析;问题;对策AbstractWith the development of glo
5、bal integration, the economic environment of enterprises has become increasingly complicated and diversified, the new enteiprise organizational form constantly emerging, such as virtual enterprise), the new situation of economic business is becoming increasingly complex (e.g., financial innovation a
6、nd financial derivative tools), the new way of trading and settlement form update (e.g., electronic currency and online trading), in creasing enterprise economic matters of uncertainty. For uncertain economic business emerge in endlessly, it is difficult to use the red tape of accounting standards t
7、o regulate At the same time, the system of accounting standards and accounting standards, such as principle in the trend of inter nationalization is becoming more and more strong, professional judgment of the space increases continuously, the factors making professional judgment in accounting standa
8、rd system implementation in our country is becoming increasingly important in the position. True and fair to reflect the essence of economic business, and serve the accounting information users decision-making, make circles of accounting professional judgment has become an eternal theme. And complic
9、ated social and economic development to make the accounting environment, accounting environment of uncertainty and complexity increase, and the new accounting standards give enteiprises a lot of free carrier fixed weight, for the requirement of increasing the accounting professional judgment ability
10、, thus the quality of the accounting professional judgment becomes even more important. Intensified in recent years, accounting information distortion, accounting fraud, seriously disturb the nornial social economic order. As increasingly important in professional judgment in accounting practice, ac
11、counting personnel professional judgment ability is becoming an important research topic. Therefore, should strengthen the construction of accounting personnels own quality, requires professional judgment of accounting personnel use on economic matters to make appropriate treatment. Article mainly a
12、round the relevant theories of accounting professional judgment ability, puts forward the promotion strategy, and improve the professional judgment ability from four aspects to improve the accounting personnel professional judgment ability countermeasure research topic to carry on the analysis, the
13、first part is an overview of accounting professional judgment, including the definition of the accounting professional judgment, the difference between the accounting professional judgment and accounting policy choice “nd enhance the meaning of the accounting personnel professional judgment; The sec
14、ond part is the factors affecting the accounting personnel professional judgment ability aspect has carried on the analysis, mainly from two aspects of environmental factors and subject factors, discussed in detail;The third part is mainly on the problem of accounting professional judgment in our co
15、untry are analyzed in this paper, from the main body factor, external environment factors and internal environment factors in the comprehensive analysis; Finally countermeasures to improve accounting personnel professional judgment ability is studied, including the constraction of standardized accou
16、nting work environment, to establish professional judgment consciousness, improve accounting personnel business level, improve the level of professional ethics and other countermeasures. Full text to our country accounting personnel as the research object, to understand our country accounting personnel professional judgme nt ability present situation and the dema nd of cultivating the ability of accountant for accounting professional judgment,
