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加入WTO后,经济和企业的发展要求我国加快与国际会计准则的趋同。2006年颁布的新企业会计准则采取了“原则导向型”框架,引入了公允价值这种新的计量属性,这是会计发展的必然趋势。这一主要变化增加了企业会计准则的灵活性,也使更多的会计核算越来越依靠会计人员的职业判断。本文从公允价值和会计职业判断的定义及特点出发,从两个方面说明了它们之间的关系:公允价值依靠会计职业判断,会计职业判断促进公允价值的应用,举例说明公允价值在会计职业判断中的应用,在最后对会计人员职业判断的提高提出了几点建议。
After joining the WTO, the development of economy and enterprises requires China to speed up the convergence with international accounting standards. The new accounting standards promulgated in 2006 adopted a “principle-oriented” framework, introducing the new measurement attributes of fair value, which is an inevitable trend of accounting development. This major change adds to the flexibility of accounting standards and makes more and more accounting decisions increasingly dependent on accountants’ professional judgment. Based on the definition and characteristics of fair value and accounting profession judgment, this paper explains the relationship between them in two aspects: fair value relies on accounting profession judgment and accounting profession judgment to promote the application of fair value, and gives an example of fair value judgment in accounting profession In the final application of the accounting profession to improve the judge put forward a few suggestions.