| 会计职业判断的制约因素分析 |
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| 引用本文： | 吴美璇.会计职业判断的制约因素分析[J].价值工程,2009,28(5):53-54. |
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| 作者姓名： | 吴美璇 |
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| 作者单位： | 福州大学计财处,福州,350002 |
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| 摘 要： | 我国财政部2006年颁布新会计审计准则体系,赋予会计人员大量的会计职业判断空间,但我国会计职业判断现状并不令人满意。鉴于会计职业判断在当前会计活动中的重要角色,分析制约会计职业判断各种因素就很有必要。
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| 关 键 词： | 职业判断 制约因素 改善措施 |
To Analyse on Restricted Factors of the Professional Judgment of Accounting |
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| Wu Meixuan.To Analyse on Restricted Factors of the Professional Judgment of Accounting[J].Value Engineering,2009,28(5):53-54. |
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| Authors: | Wu Meixuan |
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| Institution: | Department of Finance;Fuzhou University;Fuzhou 350002;China |
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| Abstract: | In china,the new accounting standards issued in 2006 offer considerable room for accountant's professional judgment.Currently,the accountants' capability in professional judgment in china is not very satisfying.As the accounting professional judgment plays an important role in today's accounting activities,it's necessary to research the restricted factors of accounting professional judgment systematically. |
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| Keywords: | Professional judgment Restricted factors Improving ways |
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