【作者】 李超；

【导师】 张世兴；

【作者基本信息】 中国海洋大学 ， 会计学， 2014， 硕士

【摘要】 随着全球各国之间的经济联系的日益密切，全球经济一体化的趋势不可避免，会计造假事件也在“全球一体化”的道路上越走越远，从美国的安然事件到日本的奥林巴斯丑闻，再到如今中国的万福生科造假事件，个个触目惊心，引起了会计界对会计职业判断的重新思考。从一系列的会计造假事件中，我们看到的确是会计职业判断作为会计信息的处理和生成工具出了问题——会计职业判断主体违背了当初与企业签订契约时所做出的客观公正反映企业经济交易或者事项的承诺，而操纵会计职业判断这一行为的“舵手”就是会计职业判断的立场，因此本文以会计职业判断的立场作为研究起点。对于会计职业判断的立场，以往研究侧重于以委托代理理论作为工具进行理论分析，也有学者回归到人性假设——经济人或道德人的假设来分析会计职业判断的立场，本文区别于以往研究，运用对立于传统的“股东至上主义”的利益相关者理论，系统而全面的对利益相关者和会计职业判断的相关概念、基于利益相关者的会计职业判断立场的理论基础、会计职业判断立场的现状及存在问题进行了分析和阐述，将基于利益相关者的会计职业判断立场及其影响因素和实现会计公正立场的保护机制作为文章的框架展开全文。企业是不同利益相关者为追求自身利益最大化而相互之间签订契约的集合，契约签订各方本应该是平等的地位，但是由于利益相关者付出资源的数量及稀缺性的差异产生的不同的契约角色，他们所各自认同的会计职业判断的立场也是各不相同，本文在综述利益相关者利益要求的基础上，从哲学上个体的角度阐述几类不同的利益相关者所认可的会计职业判断立场，在此基础上回归到哲学整体的角度，分析并得出基于利益相关者的会计职业判断立场是最终实现会计公正的立场，本文最后一部分为了建立对基于利益相关者的会计职业判断的公正立场的保护机制，分别从对管理当局这一特殊的判断主体的监管、对会计人员这一传统的判断主体的激励和企业内部监管机构中利益相关者利益平衡机制方面提出三点建议。本文除了用利益相关者理论作为分析会计职业判断立场之外，认为会计人员并不是会计职业判断的唯一主体，应该将管理层作为更高一级的会计职业判断主体。然而由于笔者时间和能力有限，本文也存在一定的研究局限性，希望以后研究能更加全面考虑基于利益相关者的会计职业判断立场的影响因素。更多还原

【Abstract】 With the frequent economic connection between the countries around the world,the trend of global economic integration is inevitable. Accounting fraud cases aremore and more serious with the global integration, for example, Enron scandal in U.S..Olympus scandal in Japan and Wanfushengke fraud in China. All of them areshocking which cause a rethinking of the professional judgment of accounting. We seethat it is professional judgment of accounting that goes broken which is used as a toolfor processing and generating accounting information from a series of accountingfraud cases. The main bodies of professional judgment of accounting go against thecommitments that objectively and fairly reflecting the transactions or events whenthey initially sign contracts with the enterprise. It is standpoint of professionaljudgment of accounting that manipulates professional judgment of accounting.Therefore, this paper set standpoint of professional judgment of accounting as aresearch start.However, previous studies mostly focus on carrying out theoretical analysis byPrincipal-agent theory,and other studies return to humanity hypothesis--economic andmoral man assumptions. Different from previous research, we uses stakeholder theorywhich is opposite to the traditional "shareholder first" and make a study thatsystematically covers the issues of relevant concepts of stakeholders and professionaljudgment of accounting, theoretical basis of standpoint of professional judgment ofaccounting based on stakeholder theory, present situation and problems ofprofessional judgment of accounting. In brief, this paper focuses on standpoint ofprofessional judgment of accounting based on stakeholder theory,its influencingfactors and creating protection mechanisms.Enterprise is a collection of contracts which are signed by different stakeholderswho pursue self-interest maximization. Although different stakeholders should beequal status, difference among the amount and scarcity of resources which the stakeholders devote to enterprise makes difference. Different stakeholders have theirown identity of standpoint of professional judgment of accounting. This paperdiscusses several different standpoint of professional judgment of accounting from theperspective of the philosophical position of individuals based on the review theinterest requirements of stakeholders. Then by returning to the philosophy of aholistic approach, analyze and draw on a conclusion that standpoint of professionaljudgment of accounting based on stakeholder theory is finally realizing accountingfair standpoint. The final part of this paper makes three suggestions aboutsuperviseing authorities, stimulating accountants and creating mechanism to balancethe interests of stakeholders.Apart from stakeholder theory，this paper considers not only the accountants asthe main bodies of professional judgment of accounting. Senior managers should bejudged as a higher level of bodies. However, due to my limited time and ability toresearch this article there are some limitations, and I think more research about factorsof standpoint of professional judgment of accounting based on stakeholder theory.更多还原