The Research On Professional Judgments Of Accounting Estimates Under Behavioral Perspective

Along with the advancement of global integration development, enterprises in place of economic environment is becoming increasingly complicated and diversified, accounting standards as standard accounting recognition, measurement and reporting rules of conduct, should also change as circumstances change. China's ministry of finance on February 15,2006 released by a basic accounting standard and 38 specific accounting standards and application guide composed of new system of accounting standards. This system of accounting standards, marking the promulgation of China and international financial reporting standards convergence of enterprise accounting standard system was established, for improving the socialist market economic system integration into the global economy has the vital significance. The implementation of new accounting standards will effectively improve the quality of accounting information, but also to enterprise's management and professional judgment ability of accountant put forward higher request. Undoubtedly, the ability of professional judgment of accountant in our country is relatively low, should be enhanced urgently.Although there are quite a lot of studies on professional judgment of accounting, there are few research on professional judgment of accounting estimates. But accounting estimate is an important link of accounting, undertake accounting estimate is to improve the quality of accounting information, more fair to reflect the enterprise's financial position, operating results and cash flows.So the study of professional judgment of accounting estimate can improve the quality of professional judgment of accounting estimate in our country and make the accounting work serve for the the prosperity and development of the social economy much better.This paper is divided into four chapters, its main contents include:The first chapter basically expounded professional judgment of accounting estimates from the background and significance based on the new accounting standards, both in domestic and abroad two were reviewed, and finally puts forward the thoughts, methods and the research content, research contributions.The second chapter mainly expounds the related theories of professional judgment of accounting setimates. First discusses the concept,characteristics and functions of accounting estimates and types of accounting estimates;Then elaborated on related theories of accounting estimates and accounting professional judgment, mainly includes:the connotation, essence and characteristics of accounting professional judgment;the accounting professional judgment in the embodiment of accounting estimates.The third chapter basically research on professional judgment of accounting estimates under the perspective of behavioral, which mainly discussed the individual behavior and professional judgment of accounting estimates, it mainly includes the demographic characteristics, ability, values and attitudes, personality, individual decision and motivation; Then expounds group activities and professional judgment of accounting estimates, focused on the following aspects:the team, communication, and power.The fourth chapter basically are empirical part, survey and analysis professional judgment of accounting estimates under the perspective of behavioral by using questionnaire survey. This chapter have two parts, the first part is to investigate and analyze the behavior of individual of professional judgment of accounting estimates;The second part is to investigate and analyze estimate the group behavior of professional judgment of accounting estimates.The fifth chapter are conclusions and recommendations.After researching on the individual behavior and the group of behavior professional judgment of accounting estimates by refering to the related theories of behavioral science, we draw some important conclusions and give some suggestions to improve the quality of professional judgment of accounting estimates in our country aiming at these conclusions.