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会计职业判断是会计人员基于现有的政治、经济、社会环境及对未来的把握,根据企业的组织结构、理财环境和生产经营特点,在会计法律法规的约束范围内,利用自己的专业知识和职业经验,对会计事项处理所采用的原则、方法和程序进行的判断与选择。会计职业判断贯穿于会计循环的全过程。我国新会计准则更倾向于原则导向,在大量会计交易和事项的处理中为会计职业判断留有很大
Accounting professional judgment is accounting staff based on the existing political, economic, social environment and grasp the future, according to the organizational structure of enterprises, financial management environment and the characteristics of production and management, accounting laws and regulations within the constraints, using their own expertise and Professional experience, the accounting principles for the handling of the principles, methods and procedures for the judgment and choice. Accounting career judgments throughout the accounting cycle of the entire process. China’s new accounting standards tend to be more principle-oriented, accounting for a large number of accounting transactions and matters in the management of judgments leave a lot