| 逆向会计职业判断：成因探析及应对策略选择 |
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| 引用本文： | 王素玲.逆向会计职业判断：成因探析及应对策略选择[J].经济管理,2008(Z3). |
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| 作者姓名： | 王素玲 |
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| 作者单位： | 安徽大学工商管理学院; |
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| 摘 要： | 新企业会计准则的主要变化之一是会计自由裁量权加大,更依赖会计职业判断。会计职业判断涉及公司的契约成本,影响经理人员的决策行为,改变公司投资与经营活动,最终对公司的价值产生影响。恰当的会计职业判断能够公允地反映客观发生的经济事项的实质,为利益相关者提供真实的会计信息,从而对有限的社会资源进行合理配置。但因会计契约的不完全性等多种因素影响,企业管理者往往会权衡背离标准带来的收益,而选择合法背离会计规则的逆向会计职业判断行为,以实现某些特定目标。本文试图通过对上市公司逆向会计职业判断的理论分析和成因探析,找到最有效的应对此类行为发生的策略。
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| 关 键 词： | 会计契约 会计准则 会计职业判断 逆向会计职业判断 |
Adverse Professional Judgement of Accounting:An Analytical Study on The Causes and Selection of Responsible Strategy |
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| WANG Su-ling.Adverse Professional Judgement of Accounting:An Analytical Study on The Causes and Selection of Responsible Strategy[J].Economic Management,2008(Z3). |
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| Authors: | WANG Su-ling |
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| Institution: | WANG Su-ling (School of Business Administration of An Hui University,Hefei,Anhui,230039,China) |
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| Abstract: | Strengthening accounting discretionary power,more dependent on accounting judgement,is one of the main changes of the latest accounting standards for enterprises.Accounting judgement involves the cost of contract,influences decision-makings of manager,changes the investment and operation of the corporation,and finally affects the c0rporation's value.Appropriate accounting judgement can reveal the essence of objective economic transaction fairly and provide truer accounting information to stakeholders, conse... |
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| Keywords: | accounting contract accounting standards professional judgement of accounting adverse professional judgement of accounting |
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