| 关于完善会计专业判断的思考 |
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| 引用本文： | 黄关春.关于完善会计专业判断的思考[J].中州大学学报,2005,22(2):26-28. |
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| 作者姓名： | 黄关春 |
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| 作者单位： | 温州大学,管理学院,浙江,温州,325035 |
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| 摘 要： | 专业判断是会计固有的职责,具有不可替创向应是培养会计人员的判断能力,使其熟练掌握会计专业判断的原则和方法,并通过构筑和完善专业判断的支撑环境,实现专业判断的合理化,加快国际化进程.
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| 关 键 词： | 专业判断 原则和方法 支撑环境 |
| 文章编号： | 1008-3715(2005)02-0026-03 |
| 修稿时间： | 2004年10月12 |
An Analysis on Professional Judgment of Accounting |
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| HUANG Guan-chun.An Analysis on Professional Judgment of Accounting[J].Journal of Zhongzhou University,2005,22(2):26-28. |
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| Authors: | HUANG Guan-chun |
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| Abstract: | Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important. The right direction is to cultivate accountant`s ability to judge, makes them master the principles and methods of professional judgment of accounting,, construct and improve the supporting surroundings of it to realize rationalization and the process of internationalization. |
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| Keywords: | professional judgment principles and methods supporting surroundings |
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