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新会计准则体系的颁布和实施,给企业财务和会计人员提出了前所未有的挑战,其中最显眼的亮点就是会计人员的职业判断的内容空前扩大。企业的会计人员不仅要了解准则制定者的意图,提供的会计信息也必须对企业经营决策提供参考;既要顾全会计信息质量,也要有利于企业经营管理者作出决策。本文将新准则体系内的会计职业判断的主要内容依其特征整理归类,希望能帮助会计人员进行合理准确的职业判断。
The promulgation and implementation of the new accounting standards system have posed unprecedented challenges to corporate finance and accounting personnel. The most prominent bright spot is the unprecedented expansion of the accounting profession’s professional judgment. The accounting staff of an enterprise must not only understand the intent of the criterion maker, but also provide reference to the accounting information of the enterprise. They should not only consider the quality of the accounting information, but also help the managers of the enterprise to make decisions. In this paper, the main content of the accounting profession judgment in the new standard system is classified according to its characteristics, hoping to help the accounting staff to make reasonable professional judgment.