试论会计职业判断中的责任问题(最终定稿版).docVIP

重庆大学成教（自考）毕业设计（论文） 试论会计职业判断中的责任问题 专业班级： 2012级会计本科 助学单位： 重 庆 大 学 学生姓名： 田 云 丽 准考证号： 010411306847 指导教师： 乔 兴 旺 起止日期： 2013.12——2014.04 重庆大学继续教育学院职教中心 二O一四年四月 Adult-Education（Self-Study） Graduation Design（Thesis）of Chongqing University On Responsibility of Accounting Professional Judgment Class in Specialty: 2012 Levels of Accounting Undergraduate Classes Help-learning Unit: Chongqing Name of Student: Tian Yunli Admission Ticket Number: 010411306847 Supervisor: Qiao Xingwang Starting and ending time: 2013.12——2014.04 Occupation Education Center of Continuing Education Chongqing April 2014 摘 要 随着我国市场经济不断发展和全球经济一体化趋势不断加强，会计环境日益复杂多变。不确定性经济事项也日益增多，而会计标准却日趋简约，赋予会计人员更多职业判断空间，会计职业判断越显其存在价值。由于各方面因素的影响，会计人员在职业判断中可能存在判断结果不客观等问题，这样就会给企业带来不同程度经济损失，这个时候就要追究会计人员职业判断不客观的责任。基于此，本文对会计职业判断中的责任问题进行了研究，首先阐述了会计职业判断的基本内涵及其框架结构，然后剖析了会计职业判断责任构成及成因，最后提出了会计职业判断责任消解措施。 关键词：会计职业判断，责任，构成，成因，消解 ABSTRACT With the continuous development of China’s market economy and continue to strengthen the trend of economic globalization, the increasingly complex accounting environment. Uncertainty in economic matters also increasing, and the accounting standards has become increasingly simple, given the accounting staff more professional judgment space, the more significant accounting professional judgment of its existence. Due to various factors, accounting personnel may exist in the professional judgment to determine the result is not objective and other issues, this will bring to the enterprise different levels of economic loss, this time we should not pursue an objective professional judgment of accounting personnel responsibilities. Based on this, the accounting profession’s responsibility to determine the problem is studied, first elaborated the basic content of the accounting professional judgment and frame structure, and then analyzes the composition and responsibilities of accounting professional judgment causes, finally proposed measures accounting professional judgment liability Digestion