| 现行会计准则对会计职业判断质量影响因素分析 |
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| 引用本文： | 赵津宁,王颖驰.现行会计准则对会计职业判断质量影响因素分析[J].价值工程,2014(11):171-172. |
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| 作者姓名： | 赵津宁 王颖驰 |
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| 作者单位： | 佳木斯大学,佳木斯154007 |
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| 摘 要： | 本文通过对现代会计准则对会计职业判断质量影响因素分析研究,提出了几点提高我国会计人员职业判断质量的对策,有效提高我国企业财务管理与运营水平。
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| 关 键 词： | 企业会计 会计职业判断质量 会计准则 |
Impact of the Current Accounting Standards on Accounting Professional Judgment Quality |
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| ZHAO Jin-ning,WANG Ying-chi.Impact of the Current Accounting Standards on Accounting Professional Judgment Quality[J].Value Engineering,2014(11):171-172. |
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| Authors: | ZHAO Jin-ning WANG Ying-chi |
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| Institution: | ( Jiamusi University, Jiamusi 154007, China ) |
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| Abstract: | Through the study on the impact of the modern accounting standards on accounting professional judgment quality, this paper proposed several measures to improve the accounting personnel professional judgment quality and the corporate financial management |
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| Keywords: | corporate accounting accounting professional judgment quality accounting standards |
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