Theoretical Research Of Accounting Judgment And Empirical Analysis About The Influence Of Regulation To Accounting Judgment

With the world-shaking change of our social economy, environmental complexity and uncertainty have increased day by day. As a result, accounting judgment has been attached more and more significance. When entering 21st centuries, our new accounting regulations and standards have provided an even bigger space for accounting judgment. In the meantime, it makes our research up to a high level. This discourse mainly studies the relevance problem about accounting judgment.To begin with, on the basis of viewpoints and analyses before, we define the intention, extension and character of accounting judgment and clarify the reason and developing process of accounting judgment in order to differentiate and analyze its definition and classification. And then this discourse discusses content, character, commonness and relationship of the three accounting judgments, analyzes the effect of subjectivity, objectivity and environment on accounting judgments, and presents some positive research between new regulations and accounting judgment through return model and price model to show the information value change before and after the adoption of new regulations, as can reflect the different influences of accounting system, regulations and laws. Last but not least, this discourse provides several suggestions on how to improve the quality and efficiency of accounting judgments such as perfecting the laws, optimizing the environment, improving the morality, promoting the quality and efficiency of information usage.The innovative point of this discourse is that according to the differences of subject, accounting judgment from the accounting perspective can be divided into three major kinds: the first one is accounts' professional judgment done by the information maker, that is, the information maker uses his knowledge and experiences to judge and choose the principles, methods and procedures of accounting matters and information within the scope of regulations; the second one is audit judgment done by the information monitor, that is, the information monitor uses his knowledge and experiences to judge and choose the principles, methods and procedures of accounting information assessment; and the third one is general accounting judgment done by the information user, that is, the exterior information user uses his knowledge and experiences to judge the authenticity and availability of audited accounting information in order to make investment decisions. Thus after clarifying the ambiguity and extending the connotation, the new systematic accounting judgment frame comes into being.