The Research About Guiding System Of Accounting Professional Judgment And Enforcement Mechanism Of Accounting Standards

The question on accounting information distortion is long-standing, the educational world of domestic and foreign accountants has done the massive research to the accounting information distortion, but the effect is not obvious. If exposed to the domestic recent years the accounting information distortion case paid attention slightly, we could discover this kind of question, namely current our country appeared the accounting information distorted is not because of accountant the standard own existence question, the overwhelming majority accounting information distorts all is because has not been able effectively to carry out accountant standard. But accountant standard has not been able to obtain the effective execution, the main reason is lacks the guiding system to guiding accountant standard execution, therefore, this article in the predecessor research results foundation, introduces guiding system of accountant occupation judgment, opens up the research scope on accounting information government, guiding system of accounting judgment brings into line with the enforcement mechanism of accountant standard to study, attempts to construct enforcement mechanism of accountant standard with the harmonious society tallies.This article first elaborated constructs a perfect accountant standard to carry out the mechanism rationale, next has limited any is the enforcement mechanism of accountant standard and the characteristic of the mechanism of carrying out accountant standard, and analyzed effective movement factor of enforcement mechanism of...