| 浅谈会计职业判断的影响因素 |
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| 引用本文： | 魏丽艳. 浅谈会计职业判断的影响因素[J]. 科技情报开发与经济, 2008, 18(34): 78-79 |
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| 作者姓名： | 魏丽艳 |
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| 作者单位： | 山西焦煤集团西山万隆支护器材分公司,山西,太原,030053 |
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| 摘 要： | 阐述了会计职业判断的含义及特征，在分析会计职业判断影响因素的基础上，提出了提高会计人员职业判断能力的措施。
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| 关 键 词： | 会计职业判断 影响因素 企业管理 |
Talking about the Factors Influencing the Professional Judgment of Accountant |
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| WEI Li-yan. Talking about the Factors Influencing the Professional Judgment of Accountant[J]. Sci-Tech Information Development & Economy, 2008, 18(34): 78-79 |
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| Authors: | WEI Li-yan |
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| Abstract: | This paper expounds the connotations and features of the professional judgment of accountant, and based on analyzing the factors influencing the professional judgment of accountant, advances some measures for improving the professional judgment of accountant. |
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| Keywords: | professional judgment of accountant influencing factor enterprise management |
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