摘 要
随着经济环境日益复杂和会计准则的不断完善，会计职业判断在财务报告中的作用愈发重要。本研究旨在探讨会计职业判断的应用现状及其对财务报告质量的影响，并提出优化路径以提升企业信息披露水平。研究基于国内外相关文献，结合案例分析与问卷调查方法，选取了不同行业、规模的企业作为样本，深入剖析会计人员在资产减值测试、收入确认、公允价值计量等关键领域的职业判断行为。研究表明，会计职业判断能力直接影响财务报告的真实性和可靠性，而当前企业在制度保障、专业培训及激励机制等方面仍存在不足。通过对比优秀实践案例，本文提出了加强职业判断规范性、完善内部控制体系以及提升会计人员专业素养的具体建议。本研究的创新点在于将定性分析与定量评估相结合，系统揭示了会计职业判断在实际操作中的难点与改进方向，为理论研究提供了新的视角，同时为企业管理层和监管机构优化相关政策提供了参考依据。
关键词：会计职业判断 财务报告质量 资产减值测试
Abstract
As the economic environment becomes increasingly complex and accounting standards continue to improve, the role of professional accounting judgment in financial reporting has become more significant. This study aims to explore the current application status of professional accounting judgment and its impact on the quality of financial reporting, while proposing optimization paths to enhance corporate information disclosure. Based on relevant domestic and international literature, the research integrates case analysis and questionnaire surveys, selecting enterprises from different industries and scales as samples to conduct an in-depth analysis of professional judgment behaviors in key areas such as asset impairment testing, revenue recognition, and fair value measurement. The findings indicate that the capability of professional accounting judgment directly affects the authenticity and reliability of financial reports, yet deficiencies remain in institutional safeguards, professional training, and incentive mechanisms within enterprises. By comparing exemplary practice cases, this paper puts forward specific recommendations to strengthen the standardization of professional judgment, refine internal control systems, and elevate the professional competence of accounting personnel. The innovation of this study lies in its combination of qualitative analysis and quantitative evaluation, systematically revealing the challenges and improvement directions of professional accounting judgment in practical operations, providing a new perspective for theoretical research, and offering reference for policy optimization by corporate management and regulatory authorities.
Keyword:Accounting Professional Judgment Financial Reporting Quality Asset Impairment Testing
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2会计职业判断的理论基础 2
2.1会计职业判断的概念界定 2
2.2会计职业判断的核心特征 3
2.3会计职业判断的形成机制 3
3会计职业判断在财务报告中的具体应用 4
3.1资产减值测试中的职业判断 4
3.2或有事项确认中的职业判断 4
3.3收入确认时点的职业判断 5
3.4公允价值计量中的职业判断 5
4提升会计职业判断质量的路径探讨 5
4.1会计职业判断的质量评价标准 5
4.2会计人员专业能力的提升策略 6
4.3企业内部控制对职业判断的支持 6
4.4监管环境对职业判断的影响分析 7
结论 7
参考文献 8
致谢 9
