会计职业判断之我见

我国企业会计标准已基本实现了与国际会计准则的大同 ,是高质量的会计标准 ;当前我国会计改革和发展的首要任务是着力提高会计人员的职业判断能力。论文在论述会计职业判断存在必然性的基础上 ,指出会计职业判断中存在的问题 ,阐述了职业判断的评判标准 ,并进一步提出会计职业判断发展模式。

My Opinion about Accountants' Professional Judgments

In my opinion, China's standards of enterprise accounting, which are of high quality, have basically conformed to the international accounting principles. At present, our first task in accounting reform and development is to try to improve the accountants' abilities in professional judgments. Based on the inevitability of accounting professional judgments, the paper points out problems in professional judgments, then offers a criterion for professional judgments, and finally puts forward a mode to develop the accountant's professional judgments.