提高会计职业判断公允性的基本途径(国外英文资料).doc

提高会计职业判断公允性的基本途径(国外英文资料) The basic approach to improve the fairness of accounting professional judgment 2010-10-12 18:32, Han Xiaorong (1) establishing and improving the mechanism of restriction and balance; 1., improve the constraint governance mechanism. The constraint mechanism of accounting professional judgment can be divided into two levels: internal and external. Corporate governance structure is the constraint of accountant occupation judgment of the internal supervision mechanism, perfecting accounting occupation judgment is cornerstone of the implementation mechanism, perfect corporate governance structure can effectively find the accounting errors and fraud, prompting accounting occupation judgment fair. We should give full play to the supervisory power of the board of supervisors and independent directors in the management and financial activities of the company, so as to ensure the establishment and disclosure of accounting information and the perfection of the accounting supervision system. The system of internal control, the environment should be all of enterprises, establish a sound internal control system of enterprises, especially in the authorization should be given the right to judge independent accounting personnel of certain system design. The independent audit of Certified Public Accountants is the external supervision mechanism of accounting professional judgment. The authoritative position of the social intermediary institution in the whole evaluation system should be established. On this basis, the various regulatory bodies should strengthen their communication and coordination so as to make the external supervision timely, in place and efficient. 2., develop institutional investors and intermediary markets. In addition to the market information asymmetry, the bottleneck of the information processing ability of investors will greatly reduce the transparency of information and become an incentive for managers to abuse professional judgment.