Research On The Quality Evaluation Index System Of Fair Value Accounting Professional Judgment

With the complexity of accounting environment and the convergence requirement of accounting standards,China's Ministry of Finance promulgated the 39th fair value measurement standards in January 2014.The introduction and promotion of fair value are requirement of economic environment development on the reform of measurement attribute,but the principle-oriented fair value measurement standard also increases the professional judgment space of the accounting personnel,and the new measurement standard only standardizes the principles and methods of professional judgment,but doesn't give instructions on how to evaluate the rationality of the professional judgment.The accounting staffs' fair value accounting professional judgment is affected by many aspects,and the judgment quality affects the fair value accounting information quality.Therefore,the paper structures a comprehensive quality evaluation index system to promote the application of quality evaluation of fair value accounting professional judgment,finally to improve fair value accounting information quality.This paper analyzes the connotation of the quality and quality evaluation of fair value accounting profession through normative research.Based on the research on the quality evaluation of the audit professional judgment,through the theoretical analysis of the influencing factors of the fair value accounting profession judgment quality and the judgment quality evaluation standard,a series of specific quality evaluation index factors are got.Through the questionnaire survey using factor analysis and hierarchical comprehensive evaluation to filter and empower the indicators,we finally get a more comprehensive quality evaluation index system of fair value accounting professional judgment.The system consists of seven first-level indicators and 23 refined secondary indicators,and the first-level indicators which are ranked by the size of the weight specifically include:accountants' professionalism,the main body values,internal governance environment,structural degree of judgment task,persuasion of judgment evidence,judgment consistency and judgment coherence.Finally,this paper summarizes the application of the quality evaluation index system in the follow-up quality evaluation,enterprise management and external supervision.