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社会经济的发展使会计环境复杂多变,不确定性经济事项日益增多,而会计标准却日趋简约,会计职业判断空间不断增大,这就要求会计从业人员必须具备较强的职业判断能力。 会计职业判断的内容很广泛,并不仅仅局限于通常提到的会计原则的选择与协调、会计政策的选择和会计估计方面。从会计流程看,从识别会计凭证,判断其真实性、合法性、完整性;到判断经济业务的性质,做出正确的会计处理;再到合理的设置账簿并登记;再到组织财产清查和账簿的核对;最后编制财务报告,每个步骤都需要不同程度的职业判断才能完成。不过其中有很多属于简单的、重复性的、日常性的判断,如登记账簿、核对账簿等,这些判断会计人员在实务中随着经验的积累大
The socio-economic development makes the accounting environment complicated and changeable, the uncertain economic matters are increasing day by day, but the accounting standards are becoming more and more contracted, and the occupational judgment space of the accounting is increasing constantly. This requires that the accounting practitioners must possess strong professional judgment ability. The content of accounting profession judgment is very broad, and it is not limited to the selection and coordination of the accounting principles mentioned in common, the choice of accounting policies and accounting estimates. From the accounting process, from the identification of accounting documents, to determine its authenticity, legitimacy, integrity; to determine the nature of economic business, to make the correct accounting treatment; to a reasonable set books and registration; and then to organize the inventory and Check the books; the final preparation of financial reports, each step requires a different degree of professional judgment can be completed. However, many of them are simple, repetitive, and routine judgments, such as registering books and checking books, etc. These judgment accountants accumulate large amounts of experience in practice