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Jingdong book

会计职业判断研究

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Jingdong book

会计职业判断研究

Name: 会计职业判断研究
Brand: Jingdong book
SKU: 3110011481
Price: 23.91 USD
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Content Description

会计职业的精髓在于具有能够进行独立判断的能力。《会计职业判断研究（管理学）》主要基于2006年颁布的企业会计准则，突破传统的研究视角，将会计职业判断定位于企业会计行为主体实施的一种判断的基础理论，探讨了企业会计准则与会计职业判断的关系，系统分析了会计职业判断在新企业会计准则中的应用，采取问卷调查的方法开展会计职业判断的实证分析，论证了会计职业判断与会计信息失真的关系，最后提出了改善会计职业判断质量的建议。
《会计职业判断研究（管理学）》可以作为高等学校会计学、财务管理等专业的课堂教学和理论研究的参考用书，也可供财务会计界实务人士参考使用。

Author Description

刘泉军，男，1972年5月出生，山东泰安人。2003年毕业于南开大学国际商学院会计系，获硕士学位。2005年考入财政部财政科学研究所，师从于王军教授，2008年毕业，获管理学博士学位。现为中国青年政治学院教师，中国会计学会会员，中国注册会计师协会会员。作者长期致力于财务、会计的研究与教学工作，近年来先后在《会计研究》、《财务与会计》、《财会月刊》、《中国管理信息化》等学术期刊上发表论文20余篇，编著或参编过《会计学》、《高级财务会计》、《管理会计》等多部教材。

Catalogue

第一章导论
第一节研究背景与意义
第二节国外研究综述
第三节国内研究综述
第四节研究内容与方法
一、研究内容
二、研究方法
第五节本书的创新与不足
一、本书的创新之处
二、本书的不足

第二章会计职业判断的基本理论
第一节会计职业判断的含义与特点
一、会计职业判断的含义
二、会计职业判断的广义观点
三、会计职业判断的特点
四、会计职业判断的分类
第二节会计职业判断存在原因分析——基于信任理论的视角
一、信任理论
二、基于信任理论的会计职业判断存在原因解释
第三节会计职业判断的构成要素
一、会计职业判断的主体与客体
二、会计职业判断的目标与原则
三、会计职业判断的依据与方法
第四节会计人员的职业判断分析
一、会计人员的管理体制与立场选择
二、会计人员的职业判断行为分析
三、会计人员的职业判断能力分析
四、会计人员职业判断中的职业道德分析
第五节经营者的职业判断分析
一、经营者在会计职业判断中的定位
二、影响经营者会计职业判断的因素分析
三、经营者职业判断的道德风险
第六节会计人员职业判断与经营者职业判断的关系
一、会计人员职业判断与经营者职业判断的联系
二、会计人员职业判断与经营者职业判断的区别
第七节会计人员与经营者在会计职业判断中的博弈分析
一、经营者先采取行动的博弈分析
二、会计人员先采取行动的博弈分析
三、小结

第三章企业会计准则与会计职业判断
第一节会计准则与职业判断的关系
一、会计准则为职业判断提供了制度边界
二、会计准则作用的发挥依赖于判断
三、会计准则是用一种集体判断代替个人判断
四、职业判断和会计准则既相互支持，又相互制约
第二节会计准则的制定模式与会计职业判断
一、规则导向的会计准则与会计职业判断
二、原则导向的会计准则与会计职业判断
第三节会计准则与会计职业判断的空间
第四节我国会计标准的制定与会计职业判断
第五节新会计准则实施后会计职业判断的特征
……
第四章会计职业判断在企业会计准则中的应用研究
第五章会计职业判断调查问卷分析
第六章会计职业判断与会计信息失真
第七章会计职业判断质量改善
附录调查问卷
参考文献
后记

Book Abstract

第二章会计职业判断的基本理论
第二节会计职业判断存在原因分析——基于信任理论的视角
会计职业判断之所以存在有其客观原因与主观原因。其客观原因主要体现在两个方面：（1）客观世界的不确定性。世界上充满了不确定性。正如美国前财政部长鲁宾所言：“天下唯一确定的是不确定性。”从会计本身看，会计的不确定性分为外生性的不确定性和内生性的不确定性两种。外生性的不确定性是指会计信息系统之外的不确定性；内生性的不确定性是指会计作为一个信息系统，在信息加工过程中具有不确定性。伴随着社会经济的不断发展，企业间的竞争日趋激烈，经济环境变得日益复杂和多变，不确定性不断增加，从而进一步导致企业出现了一些具有不同程度的不确定性的经济业务，如销货款回收、未决诉讼、产品担保损失等。林斌（2000）把企业的不确定性经济业务分为三类：低度的不确定性业务、中度的不确定性业务和高度的不确定性业务，其中：低度不确定性业务是指那些已经发生，最终结果基本确定，但其金额需要估计才能确定的交易和事项；中度不确定性业务是指那些由过去的经济活动（交易、事项或情况）引起的，对企业财务报表的最终影响（收益或亏损）有待于未来事项发生或不发生才能证实的经济业务（主要是事项或情况）；高度的不确定性业务对会计信息不产生响。由于经济环境的不确定性，就需要会计主体作出估计、选择、断定等判断活动。（2）会计准则的不完善性。会计准则介于会计理论和会计实务之间，其目的在于对具体经济业务处理提供最直接的指导。
……

Introduction

2006年2月15日，财政部发布了一套由l项基本会计准则和38项具体会计准则组成的会计准则体系。新企业会计准则实现了与国际会计准则实质性的趋同，以原则为基础，留给企业较大的自由度和选择空间。随着新企业会计准则的颁布和实施，会计职业判断的内容增加了，范围扩大了，难度提高了。会计职业判断的广泛应用是一把双刃剑，如果会计职业判断运用得当，则会显著提高会计信息的质量，提升会计工作的价值；反之则会造成会计信息质量低下，会计作用得不到有效发挥。因而，新会计准则的实施效果在很大程度上取决于会计职业判断的有效运用。
会计职业判断日益引起会计理论界和实务界的重视，成为会计研究的热点。我在大学读书期间一直对会计政策选择、盈余管理、会计准则等领域比较关注，而且在南开大学就读硕士学位时张继勋教授的博士论文选题就是“审计判断研究”，耳濡目染，因而我对会计职业判断产生了浓厚的研究兴趣。适逢会计盛世，新企业会计准则横空出世，会计职业判断研究的意义凸显，我遂下定决心，将其作为我博士论文的选题。
本书是在我博士论文的基础上修订完成的，主要针对会计职业判断的理论和实际问题，基于2006年颁布的企业会计准则展开研究。传统研究从狭义的角度去理解会计职业判断，把会计职业判断仅仅看作是会计人员的职业判断。本书打破传统的研究视角，将会计职业判断定位于企业会计行为主体实施的一种判断与选择，即从广义的角度研究会计职业判断问题。会计职业判断在新企业会计准则中的应用研究是本书研究的重点。

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