Професійне судження бухгалтера як інструмент забезпечення економічної безпеки підприємства

Abstract

Досліджено сучасні підходи до розуміння професійного судження бухгалтера, вивчено його зміст і роль в обліковому процесі. Визначено взаємозв’язок понять «професійне судження бухгалтера», «достовірність облікової інформації» та «добросовісність бухгалтера». Розглянуто роль професійного судження бухгалтера в сучасній вітчизняній практиці, його вплив на формування механізму забезпечення економічної безпеки підприємства. Forming the effective mechanism of ensuring economic security is impossible without an adequate information system which provides complete, truthful and accurate information to make effective management decisions. Certainly, the fundamental basis of management information system is accounting information in which there are risks that affect the activity of the business entity. Given this, the article examines the professional judgment of an accountant as part of the system of accounting risks. The article proves that accuracy and authenticity of accounting information is largely determined by onscientiousness, knowledge of accounting theory and common sense of an accountant. That is, the authenticity of information is a rather conditional and changing variable. It is practically impossible to describe an algorithm for defining typical operations, since this process depends on a balance between the idea of a professional accountant and an effective management decision. The article structurally assesses the current state of the theoretical foundations of accounting, which is outlined by the restructuring of the technical statement of economic activity facts that are covered by the regulations or instructions for their understanding and, if necessary, introducing in the accounting process based on an accountant’s own professional judgment, but fairly and conscientious. It is proved that the role of an accountant as a qualified expert, with his/her inherent competency characteristics, is creative in its nature. Therefore, the judgment of an accountant in modern national practice should go up to the international level, where the opinion of a professional accountant is a priceless, dispassionate, disinterested judgment on the facts of economic activity of the enterprise. In this development field, accounting theory will have new regulatory tools of an accounting process and will contribute to the creation of a secure level of the enterprise at the stage of initial data observation.