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随着世界经济全球化发展脚步的不断加快,为推动我国经济发展与世界经济发展的接轨,确保企业的持续、快速发展,会计领域已经制定并颁布了一整套完善的新企业会计准则,该套准则是在原有准则基础上所做出的进一步的修改与完善。该准则的出现不仅为会计职业判断提供了广大的空间,同时也能促使会计从业人员提高自身的职业判断能力。目前,我国的企业会计准则在实际的实施过程中仍存在一些难以解决的问题,特别是在会计职业判断方面。本文分别从以下几个方面对企业会计准则下会计职业判断问题展开探讨与研究。
With the accelerating pace of economic globalization in the world, in order to promote China’s economic development with the world economic development and ensure the sustained and rapid development of enterprises, the accounting field has developed and promulgated a set of new accounting standards for the enterprise, the set The guidelines are based on the original guidelines made by the further changes and improvements. The emergence of the standard not only provides a vast space for accounting professional judgment, but also enables accounting practitioners to improve their professional judgment. At present, there are still some hard-to-solve problems in the actual implementation of our country’s accounting standards for business enterprises, especially in accounting profession judgment. This article separately from the following several aspects to the enterprise accounting standards under the occupation profession judgment question to carry on the discussion and the research.