| 实施新会计准则:基于职业判断视角的研究 |
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| 引用本文： | 郑开焰. 实施新会计准则:基于职业判断视角的研究[J]. 经济问题, 2008, 0(9) |
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| 作者姓名： | 郑开焰 |
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| 作者单位： | 福建行政学院财金系,福州350002 |
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| 摘 要： | 新会计准则，赋予会计人员在选择会计处理方法、原则、程序等方面更大的职业判断空间，旨在提高企业会计信息的有用性，但实施新会计准则的效果如何，取决于会计人员的职业判断的公允性。以研究会计职业判断为视角，在分析会计职业判断质量衡量标准的同时，提出提高会计职业判断公允性的思路。
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| 关 键 词： | 会计准则 职业判断 衡量标准 思路 |
Study on the Implementation of the New Accounting Standards Based on the Point of Professional Judgment |
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| ZHENG Kai-yan. Study on the Implementation of the New Accounting Standards Based on the Point of Professional Judgment[J]. On Economic Problems, 2008, 0(9) |
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| Authors: | ZHENG Kai-yan |
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| Affiliation: | ZHENG Kai-yan(Department of Economics & Finance,Fujian Administration Institute,Fuzhou 350002,China) |
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| Abstract: | |
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| Keywords: | accounting standards professional judgment yardstick suggestion |
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