新会计准则与会计职业判断

新会计准则体系的发布,对会计人员来说不仅是对已有会计专业知识的更新,更是要求改变原有会计制度下较少运用职业判断的思维方式,提高运用会计准则的职业判断能力。会计的职业判断越来越受到重视,如何运用职业判断对会计业务进行恰当处理和客观公允揭示是我国财务会计的一个新课题。应从会计准则与会计职业判断的关系出发,探索会计职业判断在新准则体系中的体现,找出提高会计职业判断能力的途径和对策。

New Accounting Standards and Accounting Professional Judgment

For accountants,the issue of new accounting standards is a requirement not only for the renewal of specialized knowledge but also for the change of thinking mode in the original accounting system-few accountants using professional judgment-so as to improve the professional judgment ability of using accounting standards.More and more attention has been paid to accounting professional judgment.How to appropriately process and fairly reveal the accounting activities using the professional judgment has become a new topic in our country's financial accounting field.This article begins from the relations between accounting standards and professional judgment,then elaborates the professional judgment manifesting in new standards,and finally obtains some countermeasures to improve accounting professional judgment ability.