| 论会计职业判断与会计信息质量 |
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| 引用本文： | 程芙蓉.论会计职业判断与会计信息质量[J].湖北财经高等专科学校学报,2006,18(1):42-44. |
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| 作者姓名： | 程芙蓉 |
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| 作者单位： | 湖北财经高等专科学校,会计系,湖北,武汉,430077 |
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| 摘 要： | 会计信息的真实性要求会计人员具备较高的职业判断能力。目前会计人员运用职业判断进行会计处理存在一定的盲目性,会计信息失真之势愈演愈烈。因此,如何正确运用会计职业判断,以提高企业会计信息的质量是摆在会计从业人员面前的一道新课题。
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| 关 键 词： | 会计 职业判断 信息质量 问题 对策 |
| 文章编号： | 1009-170X（2006）01-0042-03 |
| 收稿时间： | 10 24 2005 12:00AM |
| 修稿时间： | 2005-10-24 |
On the Accounting Occupation Judgment and Accounting Information Quantity |
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| CHEN Fu-rong.On the Accounting Occupation Judgment and Accounting Information Quantity[J].Journal of Hubei College of Finance and Economics,2006,18(1):42-44. |
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| Authors: | CHEN Fu-rong |
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| Institution: | The Accounting Department of Hubei College of Finance and Economics, Wuhan, Hubei 430077 China |
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| Abstract: | The reliability of accounting information requests the accountants having higher occupation judgment ability.Therefore,how to use the accounting occupation judgment and improving the quality of enterprises accounting information is a new lesson putting in front of the accountant employees. |
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| Keywords: | accountan occupation judgment information quality problem countermeasure |
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