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职业判断并不是会计工作所特有的,它广泛存在于社会经济生活之中。现代企业中,会计师的基本职责之一就是运用专门的会计方法,对生产经营活动及其结果,以货币为计量单位进行连续、系统、全面地记录、计算、分析,并按规定和要求编制财务会计报告及其他一系列内部管理所需的会计信息,为企业经营决策和宏观经济管理提供依据。而会计师在按规定应用专门的会计方法处理每一笔会计事项时,并非都有明确的规范和规定,现实的经济业务错综复杂,会计准则和制度规范往往滞后于经济业务的发展,因而,部分会计事项的处理需要企业会计师做出准确的经验判断。目前,我国无论在职业判断的研究,会计规范体系,会计人员的整体素质等各方面的发展都远远不能适应社会经济生活前进的步伐。企业对会计师的职业判断还不够重视,会计师职业判断的总体水平也令人担忧,主要表现在以下几个方面:
Professional judgment is not unique to accounting work, it exists widely in the social and economic life. In modern enterprises, one of the basic responsibilities of accountants is to use specialized accounting methods to record, calculate and analyze the production and business activities and their results in monetary units of measurement continuously, systematically and comprehensively, and prepare the financial according to the regulations and requirements Accounting reports and other series of internal management required for accounting information for business decision-making and macroeconomic management provide the basis. The accountants in the use of specialized accounting methods required to deal with each of the accounting matters, not all have clear norms and regulations, the reality of the complex economic business, accounting standards and institutional norms often lags behind the development of economic business, and therefore, part of the accounting The handling of matters requires the accountants to make accurate empirical judgments. At present, no matter in the study of occupational judgment, the system of accounting norms, the overall quality of accountants and other aspects of development in our country are far from being able to adapt to the pace of social and economic life. The professional judgment of the accountants is not enough. The overall level of professional judgment of the accountants is also worrying, mainly in the following aspects: