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在市场经济条件下,企业面临着越来越激烈的竞争,不确定经济事项日益增多,这使会计职业判断的空间不断增大,会计制度和相关准则不可能为各种类型的企业及其所发生的全部业务的会计处理都做出详尽的、具体的规定,而只能做出原则性的规定。很多会计事项的处理都需要依靠会计人员根据企业的实际情况作出职业判断,而不能简单的从会计制度中寻找答案。如何做出合理选择,在很大程度上依赖于会计人员良好的职业判断能力。提高会计职业判断质量就显得尤为重要。
Under the condition of market economy, the enterprises are facing more and more intense competition, and the uncertain economic matters are increasing day by day. This makes the space of accounting profession judgment increase, and the accounting system and the relevant standards can not provide a good foundation for all kinds of enterprises and their The accounting for all the business that has taken place is exhaustive and specific, and only the principle rules are made. Many accounting matters need to rely on accounting staff to make business judgments based on the actual situation of enterprises, but can not simply find the answer from the accounting system. How to make a reasonable choice, to a large extent depends on the good professional judgment ability of accountants. It is very important to improve the quality of accounting profession judgment.