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近年来,我国的会计准则出现了倾向于“原则导向”的现象,会计工作更加自由灵活,这要求会计人员摆脱对准则的过分依赖性,对于复杂的以及准则中未给出明确规定的业务要结合自身的专业知识和企业目前的状况进行综合判断,灵活处理,对会计人员的职业判断能力提出了更高的要求。为了使更多的会计人员了解和运用会计职业判断能力,中注协译介了苏格兰特许会计师协会(ICAS)制定的《财务报告职业判断框架》(以下简称《职业判断框架》)。本文重点论述该文件对中国会计界产生的影响,并结合具体条款探讨该文件对改善我国目前会计职业判断现状的利弊,最后通过利弊比较得出改善我国目前会计职业判断现状的启示。
In recent years, our country’s accounting standards tend to be “principle-oriented” phenomenon, accounting more free and flexible, which requires accounting personnel to get rid of excessive dependence on the guidelines for the complex and the guidelines did not give a clear prescription Business to combine their own professional knowledge and the current status of enterprises to make a comprehensive judgment, flexible processing, accounting profession’s ability to judge the higher standards. In order to make more accountants understand and utilize the professional judgment ability of accounting, CSA translates the “Financial Reporting Professional Judgment Framework” (hereinafter referred to as “professional judgment framework”) developed by the Institute of Chartered Accountants in Scotland (ICAS). This article focuses on the impact of this document on China’s accounting profession, and discusses the pros and cons of the document on how to improve the present status of China’s accounting profession judgments on the basis of specific provisions. At last, it concludes the enlightenment of improving the present status of accounting profession judgment in our country based on the pros and cons.