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Research on Accountants’ Professional Judgment Based on the Flexibility of Accounting System

Author: LiuYang
Tutor: ZhangYun
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Accountants’ Professional Judgment Flexibility of Accounting System
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 275
Quote: 1
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Abstract

Accounting system is flexible, and the accounting professional judgments that affect the quality of accounting information is an important factor. The flexibility of the System not only gives the accountant the necessary use of Professional Judgment and the System space, but also the accounting staff and professional quality and ability to judge raised new and higher requirements, accounting personnel can correctly apply the new accounting system in The professional judge rules to improve the quality of accounting information and business management efficiency is extremely important influence. Meanwhile, the accounting profession to judge the quality of the evaluation criteria, impact analysis to judge the quality of the factors accounting profession to understand the possible errors in the accounting profession to judge its performance, not just the accounting profession will help determine whether the measure was a reasonable use, but also help to improve the accounting profession to seek ways and means to judge the quality, which are to improve the quality of accounting information has important significance.In the modern economic environment, economic activities, the uncertainty and the System itself "incomplete contract" characteristics determine the basis of accounting as the accounting control System will not be able to use sufficient rigidity to ensure the quality of the information, only the usual cases, as much as possible to make reliable and economic operations specifications and placing a large number of enterprise value has an important influence on the economic and business professional to determine the accounting staff. Therefore, the need for enterprises to their own situation and the economic and environmental factors can make a real response to economic matters, Professional Judgment, which is based on existing accounting system flexibility. The existence of flexible accounting system means that in order to achieve financial reporting objectives, in accordance with accounting system and financial reports prepared to allow and require the use of Professional Judgment, flexibility in the type of accounting system, the System will determine the size of flexibility to allow the accounting profession to judge content and extent. Flexible accounting system and accounting staff professional judgment-one correspondence between the relationship, so flexibility in the type of accounting system, the division is on the accounting system to judge the relationship between flexibility and job classification, but the type of accounting system flexibility can be divided into accounting policy choice, the choice of accounting policies and accounting estimates; will.also involve elements of accounting recognition, measurement, recording and reporting of all aspects.Since the accounting system flexibility to determine the application of the accounting profession to provide the space, providing a stage to display their professional judgments, the other hand, professional judgments, of course also play its role in optimizing the accounting system flexibility. Flexible accounting system and accounting professional judgments are implicit to the uncertain economic issues to make estimates and professional accounting staff to make the right judgments, to show positive side of flexible accounting system, accounting system in order to optimize flexibility.Determine if the accounting profession is so important, we should seek to enhance the professional ability to judge, but to enhance the professional ability to judge, must first determine the factors that influence what job. From an accounting point of view, affect the accounting profession are many factors that determine both the main body of accounting knowledge, experience, motivation and other subjective factors, but also economic environment, legal environment, political and cultural environment of objective factors.The research method, the article is used in Comparative analysis of the accounting system and accounting flexibility between professional judgments, that the accounting system to provide flexibility for the Accounting Professional Judgment Professional Judgment of space and the optimization of the accounting profession is an important means to judge. Also adopted the way of induction and deduction has summarized the research survey, summarized the study there are insufficient; and flexibility from the accounting system and accounting professional judge on the concept, interpretation of the System, the relationship between flexibility and professional judgments; according to the interaction between the two role, summarized the impact of Professional Judgment factors; Finally, to enhance professional knowledge, strengthen the sense of professional judgments, to enhance cultural development and play an external monitoring, proposed to upgrade the accounting method of Professional Judgment.The innovation lies in the article in the international accounting system and accounting system of the major countries, the only flexible from the accounting system or accounting professional judgments unilaterally to study the System and this article attempts to discuss between flexibility and Professional Judgment close interaction between its refinement; Secondly, by analyzing the factors that affect the accounting professional judgments in addition to economic, political and legal as the main factors, cultural factors also introduced, for the future will be more comprehensive, holistic grasp of accounting Professional Judgment basis; In addition, the elevated judge’s revelation of the accounting profession, this paper introduces the professional knowledge to enhance and strengthen awareness of professional judgments, to enhance cultural development and play an external monitor and so on, so well-founded to find ways of increasing professional judgments reasonable content and the right way.

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