On the accounting profession to determine

Abstract: In this era of rapid technological advances economic growth, accounting environment complex and uncertain matters of the economy growing, accounting changes and improvement in time and then can not work out common guidelines for all situations, the accounting profession to determine the appropriate time to fill accordingly , according to the specific circumstances and reasonable accounting practices. Obvious importance to determine the accounting profession to improve the accounting profession is particularly important to determine the quality of the article from the accounting profession to determine the reason they exist to start, analysis of its importance, good science to determine the requirements of the accounting people, how to enhance the professional accounting staff ability to judge in such areas as discussed, has a very important practical significance.

Keywords: judge, accounting judgments, integrity

Judge is to give items to find uncertainty of the conclusions. Any matter as long as the uncertainty, we need to determine the so-called accounting professional judgments, refers to the accounting personnel matters in the face of uncertain economic circumstances, the accounting regulations, Accounting Standards, the State uniform accounting system and related laws and regulations within the constraints, according to the corporate accounting environment and operating characteristics, the use of the available information, using their professional knowledge, logic, analytical ability and professional experience, a matter of accounting and preparation of financial statements should be taken to the principles, methods, procedures, and selection process to judge the accounting profession to reflect the accounting staff to determine the specific circumstances of uncertainty the ability to make reasonable judgments. with the economic development of economic activities of enterprises are becoming increasingly complex, there are many existing standards, the system has not yet been provided for in the new things, new phenomena, such as merger, reorganization, restructuring, multi-channel financing, etc. These little or no ready-made business guidelines to follow, therefore, need a strong sense of resolve and insight. With the implementation of new accounting standards, leaving a growing number of professional accounting personnel to determine space, coupled with the accounting itself and market uncertainty the gradual improvement of the economic system, which makes the accounting profession to determine the course of a business as a regular behavior. reasonable and appropriate help to improve the accounting profession to determine the reliability and usefulness of accounting information, but improper accounting professional judgments distort the accounting information. The new guidelines are principles-oriented, leaving space for the accounting professional judgments continue to increase, which improve the quality of accounting information has raised new challenges.

First, the accounting profession to determine the reasons for the existence of the three theoretical
(A transaction or event of ambiguity and uncertainty
Transactions or matters of ambiguity and uncertainty mainly refers to a condition or situation of the end result is that profits or losses, only the occurrence or non-occurrence of one or more uncertain future events only when recognized the uncertainty of the main issues is the enterprise the uncertainty of the future development of the matter is leading to, different estimates of the future will lead to different judgments result.

(B there are rules to determine the needs of the situation
There are rules of accounting refers to the need to determine the economic and business issues facing staff have the appropriate accounting standards or accounting system. The reality of the complicated economic and business transactions, and exist in each of its unique position and to avoid generalized, flexible, accounting standards and accounting system has given the unit of account and accounting staff greater choice and the right to judge, but such choices and judgments are provided in the guidelines or systems within the scope of choices and judgments, in this context , accounting personnel, based on past professional experience of the special accounting matters to be judged, to determine the economic substance of the matter is more inclined to business which party to decide on ways to reflect the expression of the matter is most appropriate.

(Three random to follow the accounting business accounting to determine the need to intervene more
As opposed to rule-based, random to follow is for the specific economic and business transactions without a corresponding system of accounting standards or requirements in the actual situation, there is no specific criteria or a system of matters, accounting personnel, accounting can only be based on reference theory and general accounting principles in the guidance for the balance, then the associated selection process, then, the accounting personnel in the implementation of the professional judgments is particularly important.

Second, the accounting profession to determine the contents of the
To determine the contents of the accounting profession is very broad, not confined to accounting principles generally referred to the selection and coordination, the choice of accounting policies and estimates in accounting from the accounting process perspective, from the identification of accounting documents, to determine its authenticity, legitimacy , to determine the integrity of the economic nature of the business, to make the correct accounting treatment, to a reasonable set books and register, and then to organize books of property inventory and reconciliation; the final preparation of financial reports, each step requires different levels of professional judgments to complete, but many of them are simple, repetitive, everyday judgments, such as the registration books, check books, etc., these judgments in the practice of accounting personnel with experience of them can skillfully use. Determine the main difficulties In accounting terms, especially complex, uncertain issues, the study focus primarily on this.

From the accounting treatment, the accounting professional judgments involved in the recognition, measurement, recording and reporting all aspects. Identify the key is to determine whether economic operations or accounting matters, and when entered into the accounting system, and reflect as to what accounting elements, and by should be attribution of specific accounts to be clearly identified. measurement of the major units of measurement and measurement attribute is to determine, the most commonly used unit of measurement is nominal money, and measurement properties are mainly in the historical cost, current cost, current market value, net realizable value, future between the present value of cash flow to determine the choice record mainly the accounting documents, books, and other carrier selection and use of relatively simple report is to determine in the report which should be reflected in the accounting system elements, the manner in which the disclosure, the disclosure of which information, etc. Links to free download http://www.hi138.com
Third, the accounting profession to determine ways to improve the quality of
With the new accounting standards in the promotion of medium-sized enterprises and the gradual application of the accounting staff of a higher quality requirements, any accounting personnel will directly face the challenges resulting from the same time, as China's market economy development of in-depth, enterprise increasingly complex economic environment in which new management methods, organizational forms, emerging type of business, which is also a professional accounting staff to determine the ability of a test, however, present the whole, China's enterprises professional accountants to determine the capabilities and requirements of the new guidelines there is a certain distance, it can not meet the actual needs of their work, to determine how to improve the accounting profession to become an imminent issue. to improve the accounting profession to determine the main way be attributed to two things: improve the individual's ways to enhance the social environment to give way.

(An accounting professional to determine ways to enhance individual
1, establish the right to determine the awareness of the accounting profession, which is the correct use and improve the professional ability to judge a prerequisite as the market economy, as well as accounting standards and accounting system development, accounting personnel must be in the past, "according to this (referring to the accounting system of practice "to the professional judgments direction. the accounting profession to determine the established standards released mainly refers to the authority of specialized rules and institutions in China are mainly a variety of financial regulations, accounting standards, accounting and securities regulatory system, etc. For equipment Select the items involved in the program, the accounting personnel in responding to these professional literature searches, collect their related discussion in the absence of a clear case of regulations and standards, industry practice, the fact that in certain cases, such as a criterion, which is objectively requirements on the use of professional accounting personnel to determine the correct handling of economic and business transactions also require the subjective establish a professional accounting staff to determine the awareness of the accounting profession to determine the necessity and importance.

2, to comply with state uniform accounting system to ensure effective and legitimate accounting practices, strengthen the cultivation of professional ethics of the accounting staff of professional ethics of the accounting profession is particularly important to determine the new accounting system accounting standards on the accounting treatment of many made in principle requires only , giving enterprises great discretion, for the accounting profession to determine the space provided. accounting staff as a special industry personnel, if the moral failure on the accounting profession to determine the fair will deviate from the true principles of great harm. Therefore, to enhance the moral education of the accounting staff to promote the right of employees to regulate their own behavior, be honest and trustworthy, objective and fair, not to cook the books, the work itself to adhere to the neutrality of accounting and social.

3, to enhance participation in the follow-up education, strengthen the theory of knowledge, understanding and application of the principles and work hard to improve their quality, encourage the development of accounting staff to adapt to the needs for life, learning plan, apply their knowledge and learn to use the old, the proposed system accounting personnel to build the education system. First career awareness with today's "Eight Honors and Eight Shames", "Three Represents" concept as a guide to establish concept of honor, you need to make professional judgments, the first consideration is not the business shareholders, board of directors, investors, not blind obedience to the unit leadership attitudes and opinions, and to separate the legitimate objective to make appropriate judgments carefully, come to the credibility of accounting information. The second is to expand the learning areas: business management, tax regulations, software applications and information to increase the level of knowledge as much as possible, from the side can enhance the ability to determine the accounting profession, objective and fair manner in order to reflect the financial position and operating results.

4, the courage to practice, practice, analyze, judge, synthesize, summarize, develop good habits of mind, to improve the accounting profession to determine the level practice-oriented activities, and accumulated valuable experience, both old and new tanks in the share with the times .

(B accounting professional to determine ways to improve the social environment
1, improve laws and regulations. Operable with the provisions of the specification, the formation of the most direct and fundamental criteria, so there is a sufficient basis of accounting personnel standards, so that from the source to prevent the arbitrary nature of the spillover, the smaller the arbitrary , accounting information relative to the more objective truth, therefore, improve relevant laws and regulations imminent.

2, the use of network resources, the formation of social reconciliation system in today's rapid development of Internet, accounting should also actively take it covers a wealth of content, making the leap to enhance the speed of reconciliation. This system will eliminate the effective use of information between parties to the transaction asymmetry and greatly reduce the accounting profession to determine the uncertainty of the information, thus effectively reducing the distortion of information.

3, set up monitoring system, set up a reliable platform. Composed of supervision and management group, regular supervision according to law to do business, so that those who deliberately make false accounting error has been criticized a timely manner to determine the punishment. Media monitoring is also important, the enterprise through the media on a regular basis accounting practices, accounting communications. Ultimately benefit businesses because of credit due to dishonesty and loss of market Links to free download http://www.hi138.com
In short, the accounting officer must strive to improve their learning ability, ability to apply to a broad range of technical expertise, rich experience, high professional ethics, to enhance their professional ability to judge, plus a sound mechanism to determine the accounting profession, improve the accounting profession determine the support environment, in order to improve the quality of the accounting profession to determine and ensure the quality of accounting information. Links to free download http://www.hi138.com