论会计职业判断

随着社会经济的发展,企业间的竞争日益激烈,使企业面临的风险和不确定因素不断增加,会计环境和会计事项日趋复杂,加大了会计处理的难度。与此同时,随着我国会计准则和会计制度的改革和变化,加大了会计处理的选择空间,在很多方面都更需要会计人员作出职业判断,使会计处理更加灵活和多样化。因此,对会计人员而言,提高职业判断能力是当前面临的紧迫问题,对其进行研究,具有重要的现实意义。

On Professional Judgment of Accountant

With the rapid development of social economy,competitions among enterprises are getting fiercer,which also adds rising risk and uncertainty to enterprises and results in the difficulty in account processing.Meanwhile,with the further going of the reform on national accounting system,account staff has more choices available during accounting processing,and very often account staff has to make professional judgment to cope with the complicated accounting situation,which makes accounting processing more flexible and diverse.Therefore,a research on how to improve the ability of professional judgment is significant to all account staff.