会计职业判断在财务会计中的应用

随着我国加入WTO和社会主义市场经济的快速发展,经济活动日趋复杂,而会计制度却日趋简约,给会计从业人员进行职业判断的空间也越来越大.然而,我国会计人员目前的整体素质较低,职业判断能力还相对处于一个比较低的水平.因此,提高会计人员的职业判断能力,已是会计业务培训工作面前的一个重要问题.

The application of the accounting professional judgment in the financial accounting

With the rapid development of the China's acccssion to the WTO and the socialist market economy,the economic activity is complicated.So it is already an important issue for the personnel training of the accounting business to improve the ability of accountingmting professional judgment.