| 论会计人员的判断能力 |
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| 引用本文： | 袁凤林.论会计人员的判断能力[J].科技情报开发与经济,2007,17(13):183-184. |
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| 作者姓名： | 袁凤林 |
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| 作者单位： | 武汉工程大学计财处,湖北武汉,430073 |
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| 摘 要： | 分析了影响会计职业判断的因素,揭示了会计职业判断在会计工作中的重要性,提出了避免会计职业判断失误的相关措施。
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| 关 键 词： | 会计职业判断 会计环境 会计素质 会计制度 |
| 文章编号： | 1005-6033（2007）13-0183-02 |
| 收稿时间： | 2006-12-28 |
| 修稿时间： | 2006-12-28 |
Discussion on the Judgment of the Accountants |
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| YUAN Feng-lin.Discussion on the Judgment of the Accountants[J].Sci-Tech Information Development & Economy,2007,17(13):183-184. |
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| Authors: | YUAN Feng-lin |
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| Institution: | YUAN Feng-lin |
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| Abstract: | This paper analyzes on the factors influencing the professional judgment of the accountants,reveals the importance of the professional judgment of the accountants in the accounting work,and advances some relevant measures for avoiding the failures of the professional judgment of the accountants. |
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| Keywords: | professional judgment of accountants accounting environment quality of accountant accounting system |
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