论文部分内容阅读
随着改革开放的不断深入,我国会计准则和制度同国际接轨的步伐也在不断加快,而国际会计准则的一个显著特点就是留给会计人员的职业判断余地较大,同时相对于我国经济转轨而言,经济交往和经济事项呈现出复杂化、个性化的特点,不可能有惟一的、普遍适用的、稳定不变的会计政策和会计方法。会计职业判断的空间很大,而会计职业判断在很大程度上有其主观性,在受到国家法规政策制约的同时,也受到会计人员职业道德、专业水平等因素的制约。
With the deepening of reform and opening up, China’s accounting standards and systems are also accelerating with the pace of international standards. However, one notable feature of international accounting standards is that there is ample room for career judgment for accounting personnel. At the same time, with respect to China’s economic transition, Words, economic exchanges and economic issues are characterized by complexity and individuality. There can be no single, universally applicable and stable accounting policy and accounting method. Accounting profession has a lot of room for judgment, while accounting profession judgment is largely subjective. It is also restricted by the professional ethics and professional level of accountants while being restricted by the national laws and policies.