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新企业会计准则的发布使人们期待着企业会计信息朝着更高水平、更高质量的方向良性发展,为我国资本市场的不断完善带来新的突破。那么,公允价值运用的时机是否成熟?我国会计从业人员的素质能否适应以原则为导向的新准则?新会计准则是否会为企业利润操纵提供了更为广阔的空间?各界对准则顺利实施也存在质疑。本文从会计准则与会计职业判断的角度出发,分析我国新会计准则在引导会计人员职业判断方面的考虑。
The promulgation of the new Accounting Standards for Business Enterprises makes people expect the benign development of corporate accounting information toward a higher level and higher quality and bring new breakthroughs for the continuous improvement of China’s capital market. Then, the timing of the fair value of the application is mature? The quality of our accounting practitioners can adapt to the principles of new guidelines? The new accounting standards for the operation of the company will provide a more extensive profit margins? There is questioning. This article from the accounting standards and accounting professional judgment point of view, analysis of China’s new accounting standards in accounting professionals to guide the occupation judgments considerations.