摘 要
会计职业判断在财务报告的编制过程中扮演着至关重要的角色，它涉及到对会计准则的解释、应用以及对财务数据的评估和决策。本文在财务报告的应用部分，详细分析了会计职业判断在资产减值、收入确认、公允价值估计以及企业合并与商誉判断等方面的具体应用。每个应用领域都涉及到会计职业判断的标准、方法、难点和争议，以及这些判断对财务报告质量和企业价值的深远影响。文章进一步探讨了会计职业判断的质量控制，包括内部控制、外部监管、披露要求和审计关注。这些控制机制旨在减少会计职业判断的主观性和随意性，提高财务报告的透明度和可信度。最后，文章提出了提升会计职业判断的策略，包括建立完善的教育与培训体系、优化会计准则的明确性和可操作性、强化职业道德与职业素养等。这些策略有助于提高会计职业判断的质量，促进会计行业的健康发展。
关键词：会计职业判断 财务报告 质量控制 策略提升 会计准则
Abstract
Accounting professional judgment plays a crucial role in the preparation of financial reports, which involves the interpretation and application of accounting standards, as well as the evaluation and decision-making of financial data. In the application part of financial report, this paper analyzes the specific application of accounting professional judgment in asset impairment, income recognition, fair value estimation, business merger and goodwill judgment. Each field of application involves the standards, methods, difficulties and controversies of accounting professional judgment, and the profound impact of these judgments on the quality of financial reporting and corporate value. This paper further discusses the quality control of accounting professional judgment, including internal control, external supervision, disclosure requirements and audit concerns. These control mechanisms aim to reduce the subjectivity and arbitrariness of accounting professional judgment and improve the transparency and credibility of financial reports. Finally, this paper puts forward some strategies to improve accounting professional judgment, including establishing a perfect education and training system, optimizing the clarity and operability of accounting standards, and strengthening professional ethics and professional quality. These strategies are helpful to improve the quality of accounting professional judgment and promote the healthy development of accounting profession.
Keyword:accounting professional judgment Financial report Quality control Strategy improvement Accounting standards
目 录
1绪论 1
1.1研究背景及意义 1
1.2国内外研究现状 1
1.3研究目的 1
2会计职业判断的理论基础 1
2.1会计职业判断的概念界定 1
2.2会计职业判断的理论框架 2
2.3会计职业判断的影响因素 2
3会计职业判断在财务报告中的应用 2
3.1资产减值的判断 2
3.2收入确认的判断 3
3.3公允价值的估计 3
3.4企业合并与商誉的判断 4
4会计职业判断的质量控制 4
4.1会计职业判断的内部控制 4
4.2会计职业判断的外部监管 5
4.3会计职业判断的披露要求 5
4.4会计职业判断的审计关注 5
5提升会计职业判断的策略 6
5.1建立完善的教育与培训体系 6
5.2优化会计准则的明确性和可操作性 6
5.3强化职业道德与职业素养 7
5.4利用信息技术提升判断效率与准确性 7
6结论 7
参考文献 8
致谢 9
