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《企业会计制度》的实施,要求企业进行职业判断,会计职业判断的目标就是企业在会计法、会计制度、具体会计准则允许的范围内理性选择会计政策,以便客观反映投资报酬,合理规避投资风险。主导会计职业判断的真实主体是管理决策层,会计师是职业判断的忠实执行者。
The implementation of “enterprise accounting system” requires enterprises to make professional judgments. The objective of accounting professional judgment is that enterprises should rationally choose accounting policies within the scope of accounting law, accounting system and specific accounting standards so as to objectively reflect the investment remuneration and rationally avoid the risk of investment . The true subject of the leading accounting profession judgment is the management decision-making level. The accountant is the faithful executor of professional judgment.