| 简述会计职业判断与会计信息质量 |
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| 引用本文： | 李传林. 简述会计职业判断与会计信息质量[J]. 价值工程, 2010, 29(9): 16-16 |
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| 作者姓名： | 李传林 |
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| 作者单位： | 黑龙江省伊春市南岔区财政局,伊春,153100;黑龙江省森林工业总局南岔林业局,伊春,153100 |
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| 摘 要： | 阐明会计职业判断的概念,分析其对会计信息质量的影响。进而探讨影响会计职业判断的因素并提出提高会计职业判断的几点思路。
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| 关 键 词： | 会计职业判断 会计信息质量 影响因素 |
Accounting Professional Judgment and Accounting Information Quality |
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| Li Chuanlin. Accounting Professional Judgment and Accounting Information Quality[J]. Value Engineering, 2010, 29(9): 16-16 |
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| Authors: | Li Chuanlin |
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| Affiliation: | Li Chuanlin (1.Heilongjiang Yichun Naneha District Finance Bureau, Yichun 153100, China ;2.Heilongjiang Forest Industry Bureau, Nancha Forestry Bureau,Yichun 153100. China ) |
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| Abstract: | The concept of Professional Judgment is clarifyied, the impact of accounting information quality is analyzed and the factors that affect the accounting profession judge are further explored and several points to make professional judgments are raised. |
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| Keywords: | accounting professional judgment accounting information quality influencing factors |
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