试论会计理论判断

会计判断按照判断的依据和内容不同,可分为会计理论判断和会计职业判断。目前涉及会计判断的研究大多是针对会计职业判断的,很少涉及会计理论判断。本文对会计理论判断的性质、原则等进行了阐述,旨在使会计人员能正确地运用会计判断,来丰富会计理论内容,提高会计服务质量。

A Discussion on the Judgement of Accounting Theory

Accounting Judgment can be divided into two parts: Accounting Theoretical Judgment and Accounting Professional Judgment, ccording to its different basis and content. At the moment, most research about accounting judgment focus on the Accounting Professional Judgment and seldom involve with the Accounting Theoretical Judgment. This article tries to illustrate the nature and the principle of the Accounting Theoretical Judgment, on the purpose of making the accountants apply the Accounting Theoretical Judgment accurately, enriching the content of the accounting theory and improving the quality of accounting service.