从资产减值准备金的计提谈会计职业判断

会计职能作用的充分发挥，在很大程度上取决于会计人员的职业判断结果，而在现行的会计准则与会计制度中，无论是对会计政策、会计估计的确定，还是会计方法的选择，国家都将权力下放给了企业或给了企业较大的选择空间。因此，认识职业判断重要性，培养和提高职业判断能力是一件值得重视的工作，本文拟从资产减值准备金的计提来探讨会计职业判断的相关问题。

Discussion the Accounting Profession Judgement from Accruing Assets Devaluing Allowance

To a great extent,the performance of accounting function is determined by the accounting profession judgement.In present accounting standards and accounting system,the state has given the enterprise more authority to decide accounting policy or accounting estimatement and to select accounting approach.So it is important to understand the accounting profession judgement,and then it is emphasizable to cultivate and improve the ability of judgement.This article discuss the relevant question of accounting profession judgement from accruing assets devaluing allowance.