摘要
会计估计是会计的灵魂,是财务报告信息质量的根本依赖。会计估计是一种主观约略性价值计量,会计估计"黑箱"和会计计量属性发展需求是会计估计面临的现实困境。针对困境,提出了加强注册会计师的独立性建设、强化外部监督;针对公众利益公司,证监会等机构可以尝试会计人员定期轮换委派制等措施。本文最后指出,会计师只有不断学习,提高自身综合素质,增强专业能力和独立性,才是走出会计估计困境的根本出路。
Accounting estimate is the soul of accounting profession, and it determines the quality of financial reporting infor- mation. Accounting estimate is a subjective and fuzzy measurement method. Accounting estimate is like a ＂black box＂, the people outside can＇t understand the process of the estimation, and the development of accounting measurement attributes also puts forward greater challenges to accounting estimate. They are the realistic difficulties faced by the accounting estimate. In view of these difficulties, this article puts forward to strengthen the construction of the independence of certified public accoun- tants, strengthening the external supervision; for public interest Corporation, the CSRC etc. can try the appointment system of the appointed personnel on a regular rotation. Finally, this paper points out that only by continuous learning, accounts can im- prove their comprehensive quality, enhance their professional ability and independence, and this is the fundamental way out of the plight of the accounting estimate.
出处
《财务与金融》
2016年第2期42-45,共4页
Accounting and Finance
关键词
会计估计
职业判断
困境
出路
Accounting Estimate, Professional Judgment, Difficulty, Way Out
