Research On Quality Of Fair Value Accounting Professional Judgment

The fair value measurement has been under the attention of the society widely since the 1980 s. Up to now, It is still a hot spot and the difficulty in the accounting field research. With China's accounting environment has become increasingly complex and the international convergence of accounting standards, the space and difficulty of accounting professional judgment in the fair value measurement is increasing. However,the quality of fair value accounting professional judgment affects the quality of fair value accounting information. In oder to help improve the quality of fair value accounting information, this paper tries to study the quality of fair value accounting professional judgment.This paper studies the quality of fair value accounting professional judgment by using the norms and empirical research method. First of all, the paper analyzes the current situation of the quality of fair value accounting professional judgment, theoretically analyzes the influence factors of the quality of fair value accounting professional judgment from three aspects: subject aspects,object aspects and environment aspects; Then we conduct questionnaire survey by taking the accounting related personnel in 75 listed companies in hunan province as investigation object. And we conduct factor analysis and mean analysis for the impact factor data of the quality of fair value accounting professional judgment obtained from the questionnaire,finding that the factors influencing the quality of fair value accounting professional judgment judgment can be classified as the main body judgment basis factor,the main body skill factor,internal and external regulatory environment factor and the main body psychological factor and the object factor. The influence degree of the four kinds of factor according to the order from big to small in turn is the main body skill factor, the main body judgement basis factor, internal and external regulatory environment factor, the main body psychological factor and the object factor; And then we build a lens model that evaluates the quality of the fair value accounting professional judgment, discuss the evaluation standard of the quality of the fair value accounting professional judgment, build the evaluation index system of the quality of fair value accounting professional judgment combining the lens model with the factors influencing the quality of fair value accounting professional judgment judgment; Finally on the basis of the above research, we propose policy suggestions that can improve the quality of fair value accounting professional judgment from the judgment system aspect and the task system aspect.The research of the paper helps to promote the quality of fair value accounting professional judgment of accounting personnel, and helps improve the quality of fair value accounting information quality.