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Research On Accounting Professional Judgment

Posted on:2005-09-23Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y XuFull Text:PDF
GTID:1116360152983207Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting is a kind of artificial information system. Applying basic accounting procedures and methods depends on accountants' professional judgment to some extent. But for a long time, neither the accounting theoreticians nor the accountants attached enough importance to professional judgment. Especially in China, due to some historical reasons, accounting professional judgment was just called for in recent years with the speedup of accounting system reform. However, the accountants' capability in professional judgment in China is not very satisfying. Most accountants are still accustomed to working according to ready-made rules by rote, lacking in consciousness and initiative spirit of professional judgment. The general professional ability of our accountants, especially the accounting judgment ability, is far from fulfilling the capability requirements of accounting system reform for accountants and has to be enhanced. Consequently, the research on this issue would have important theoretical and practical significance.In this paper, I conduct a systematic and thorough research of the accounting judgment, with more emphasis on the basic theory, the general process and methods, main contents, the quality improvement of the accounting judgment and etc. All the research focuses on the accounting judgment in financial accounting of business enterprise, taking the real conditions of China into account. This research consists of eleven chapters, which can be divided into five parts.Part one consists of chapter 1 to chapter 3, mainly expatiates on the connotation of accounting professional judgment from different perspectives. Chapter 1, the properties of accounting professional judgment, defined the meaning of accounting professional judgment, indicated that it is a thinking process of assertion and predication of accountants for uncertain accounting events according to the law, regulations accounting standards and rules, fully considering the financing conditions and business characteristics of the enterprise at present and in the future and using professional knowledge and working experiences with methods of identification, calculation, analysis and comparison. Then the research analyzed the conducing causes of the accounting professional judgment, indicated that the judgment always relates to uncertainties. The essential causes of the accounting judgment include the uncertainty of economic activities, different views of basic and practical accounting theory, and imperfectness of accounting regulations and rules. Essentially, accounting professional judgment is a correct accounting activity complied with the accounting regulations and rules. It is also a cognitive psychological process of information processing by brain. The research is done from these two perspectives. Finally, I thoroughly summarize the characteristics of accounting professional judgment. Chapter 2, the components and environment factors of accounting professional judgment, concentrates the components and environment influencing factors of the accounting judgment, as well as their relationships of reciprocity and infection on each other. The analysis is conducted from the perspective of system theory, by putting the judgment into the social and economic environment. The accounting judgment is a system composed of accountants, accounting events and measures, of which accountants are themost direct influencing factor. When making judgment, the accountant will be restricted by his own psychological factors and be influenced by the exterior environments. Chapter 3, differentiation and analysis on correlative concept of accounting professional judgment, analyzed the differentiations and relationships of accounting professional judgment with selection of accounting policies, earning management and audit judgment; probed into the relationships of accounting judgment with accounting recognition and measurement, in order to correctly grasp the connotation of accounting professional judgment.Part two consists of chapter 4 to chapter 5, mainly discusses severa...
Keywords/Search Tags:Professional
PDF Full Text Request
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