论会计职业判断质量提高的途径

会计职业判断就是会计人员在会计法律法规、会计准则、会计制度及相关法律法规约束的范围内,根据企业会计环境和经营特点,利用自己的专业知识和职业经验,对会计事项处理和财务会计报告编制应采取的原则、方法、程序等方面进行判断与选择的过程.会计职业判断反映了会计人员对某些特定情况下的不确定因素做出合理判断的能力.

To enhance the quality of the accounting professional judgment concerning the way

the accounting professional judgment is the accounting personnel in accounting laws and regulations,accounting standards,accounting system and related laws and regulations within the scope of the constraints,according to the enterprise accounting environment and operating characteristics,the use of their professional knowledge and professional experience,the accounting matters and the financial and accounting reports of treatment should be taken of the principles,methods,and procedures of judgment and choic...