Explore methods of accounting policies and accounting responsibilities of the accounting profession

Abstract: As China's accounting standards and international accounting standards system by the increasing influence of the accounting profession under certain conditions, to determine the relative subjective, but the actual implementation, not only by national legislation, policy constraints, but also by some of the accounting staff their own characteristics, professional ethical standards and professionalism of multiple factors and impact.

Keywords: accounting policies, accounting methods; determine the accounting profession, accounting, professional liability

In recent years, as China's accounting standards by the international accounting standards and systems are increasingly affected, showing a more prominent point is that for some transactions or events no longer requires specific accounting treatment, but given the judge's standards. Which in practice in accounting for the consolidation of personnel often make professional judgments. However, in determining the process, due to their environment, ethical standards, professionalism, and many other factors and constraints, the results of their professional judgments will directly affect the quality of accounting information. How to ensure the quality of accounting information to better reflect the accounting "objective neutrality" safeguard "public interest", the accounting staff of professional responsibility to a strict requirement.

1 Accounting policies, accounting methods chosen necessity, increased the accounting profession to determine the space
1.1 Accounting Standards. Systems and accounting policies optional. As a result of the actual situation is different, there are specific business personality, the development of guidelines can cover a variety of phenomena, can only work on basic business principles and norms, and left a certain choice of the same transactions being processed will be the accounting treatment of a variety of alternative, they become the object of accounting policy choice, while with the way that business diversification, business scope expansion and increasing complexity of the external environment , similar accounting matters, individual anomalies, statutory accounting policies also tend to provide enterprises with greater range of options accounting standards for the accounting profession has brought space to determine the addition, the development of accounting standards than the accounting practice there is a certain time lag, when new situations, new areas, new industries emerge, and sometimes difficult to find matching accounting standards as the basis of accounting operations, which makes accounting practices the policy of a temporary fault, but also for the selection of accounting policies and accounting methods to provide the space, but The question is which method to be "truthfully," We can not say the same thing the same, but there are a number of different genuine reflection, so that different results will affect the accounting profession to determine the quality of accounting information.

1.2 dislocation between the accounting rules, increase the accounting profession to determine the space comparison found that the basic accounting principles and the specific accounting standards between the specific accounting standards and corporate accounting system between between accounting standards and financial rules, accounting standards, systems and lack of coordination exists between the tax system and even contradictory, conflicts of these dislocation to accounting matters recognition, measurement and reporting with great flexibility, increase the accounting profession to determine the space.

1.3 Accounting issues of ambiguity will lead to changes in accounting policy choices and the accounting matters, mainly in the ambiguity of the results of the measurement uncertainty, to determine the basis of experience to make estimates: uncertainty of measurement methods, the accounting recognition and measurement of work shall not without the help of assumptions and estimates of the method.

1.4 by the international accounting standards, making China's accounting standards to determine the requirements for the accounting profession gradually increase a long time, the international accounting standards left room for the accounting staff has been more professional judgments. Because of international accounting standards will deal with important projects as a basic principles for non-critical items, the general provisions of international accounting standards is not enough detail, while the International Accounting Standards purpose is to coordinate national accounting standards and practices, and national accounting standards and practices but also very different, as far as possible to the general guidelines acceptable and feasible, it will handle the same transactions or matters to determine the number of options in recent years China's accounting standards and the system has been developed by the International Accounting Standards are increasingly affected, the face of increasingly complex and individualized of transactions or events, standards and systems possible nor necessary unavoidably, so to determine the requirements of the accounting profession has gradually increased.

2 accounting profession to determine the starting point of a direct impact on the level and quality of accounting information
The so-called Professional Judgement refers to the accounting staff in the performance of their duties, in accordance with accounting standards, financial accounting system and other existing regulations, according to corporate financial management environment and production and management features, using their professional knowledge and professional experience in matters of daily accounting processing and preparation of financial statements should be the principles, methods, procedures and other aspects of selection, identification and judging process.

2.1 professional accounting profession to determine the level of the decision to determine the gap between the accounting profession, thus affecting the quality of accounting information. Accounting profession to determine the most obvious feature is that it is for things to judge based on their professional knowledge foundation.

Accounting profession to determine the accounting staff through their own understanding of the daily business issues, while combining own criteria, the system requires the master to make a compliance judgments, so its professionalism

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2.2 the accounting profession to determine the subjective decision to choose the starting point of the policy, thus affecting the quality of accounting information. In accounting standards, the system gives the unit a greater choice of accounting methods the case of the space, allowing the corporate accounting staff to better reflect the business situation, according to their characteristics used in different ways, the accounting profession to determine the subjective performance significantly. In the process of accounting matters, this subjectivity is far more dramatic.

2.3 the accounting profession to determine the trade-off determines the accounting profession to determine the results, thus affecting the quality of accounting information, as long as there are two or more kinds of accounting choice, choose one of the corporate management to manipulate accounting information to their own satisfaction with the effectiveness of the accounting staff in the professional judgments of the process, always faced with a number of options for comparison, the optimal selection, faced with the reliability and relevance, interest-driven notions of justice and fair position of the contradictions and trade-off choices.

2.4 determine the accounting profession's decision determines the accounting profession to determine the risk of responsibility and mission, thus affecting the quality of accounting information. Determine the accounting profession is not simply a technical means, will produce different results in different judgments of accounting information that will directly affect the users of accounting information in decision-making behavior, in other words, the accounting profession is to determine the economic consequences of a risk. The size of this risk from a subjective point of view, will end by the accounting staff's knowledge, experience, judgments, responsibility and working accounting staff level of understanding of the objective conditions and other factors, from an objective point of view, the object will be to determine the complexity and breadth of socio-economic environment and other factors.

Accounting standards and accounting system to give businesses the freedom to choose the accounting, the accounting staff does not mean you can not binding, deliberately fabricated to provide false information to determine the accounting profession can only look at the criteria, the system provides the space within the judge was is legal. Once beyond this space, it will go to the extreme, transformed into the accounting manipulation, the final will also be subject to sanctions.

3 is the responsibility of the accounting profession faithfully fulfill the mission of accounting staff
Accounting staff during the accounting profession to determine the process, from beginning to end into the judge's personal theory of knowledge, experience and business skills, etc. can not be purely from a technical accounting perspective, but also from a broader perspective and a more open, more good deal of its "objective neutrality" and "economic impact" of the balance between providing "real" accounting information.

3.1 Accounting officers should have sufficient capacity to perform professional duties, to improve the level of professional judgments, from the theoretical level, practical experience, professional ethics to work together. First, the basic theory should be solid, and with the accounting reform, gradually increasing their in-depth theoretical level. Second, the true professional liability, accurate professional judgments also need to experience support, and experience comes from dealing with matters of business or accounting experience and accumulation of skills to master some of the judgments in accounting theory, accounting principles under the guidance of based on the actual choice of practical experience combined with their own accounting methods and accounting policies The accounting practice to participate in a wide range to learn, to think, ask, and make a summary of Gordon third, to strengthen the accounting professional ethics. True and fair accounting profession to determine the basic criteria. GAAP accounting staff to give greater flexibility, the greater the need to have a good work ethic.

3.2 improve the ability of the accounting professional judgments is not enough, the key is how the use of professional judgments.

First, based on accounting standards, and coordinate other regulations. GAAP accounting standards, especially for the corporate accounting policies and systems provide a choice of areas and scope of the accounting staff when making professional judgments must make a choice within the limits prescribed . In addition, other regulations, such as simplicity and accounting treatment are also closely related, so only in accordance with relevant accounting standards and regulations to make professional judgments to be effective and secondly, to reflect the fair as the criterion. Determine the accounting profession, including performance legitimacy and substantive rationality, as the diversity of accounting practices and the complexity of transactions that may exist on the same legal treatment of a variety of performance, this time how to select appropriate accounting policies, it is necessary to reflect the fair as the criterion ensure the provision of more objective, relevant accounting information again, change the traditional accounting ideas, foster awareness of professional judgments. With China's accession to WTO and global economic integration, new business will be emerging economies. accounting changes and associated personnel only concepts, updated way of thinking, to improve the accounting profession to determine the necessity and importance of awareness and change the old habits over the past behave in order to adapt to changing accounting needs.

References
[1] Liuquan Jun, Zhang Zhengwei the new accounting standards Thinking [J]. Accounting Research ,2006,3:7-10.

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