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随着新会计准则的推行实施,习惯按部就班执行会计核算工作的思维方式已经远远不能跟随会计准则改革的发展。新的发展趋势下,会计职业人员不仅需要扎实的知识基础,认真的工作态度,更需要过硬的会计专项质量要求。全文围绕对会计职业判断能力的影响因素、特点、遵循原则等展开论述,论述怎样培养和提高会计人员会计职业判断能力的途径和方法。
With the implementation of the new accounting standards, the way of thinking which is used to carrying out accounting work step by step has gone far behind the development of accounting standards reform. The new trend of development, accounting professionals not only need a solid knowledge base, serious work attitude, but also need excellent accounting special quality requirements. The full text discusses the influencing factors, characteristics and principles of accounting profession judgment, and discusses how to train and improve the way and method of accounting profession judgment ability.