《企业会计制度》与会计职业判断

《企业会计制度》的颁布,赋予了企业更大的自主权,客观上给会计人员提供较大的职业判断空间。本文着重分析了《制度》中会计职业判断的在会计核算、会计政策等方面的具体体现,并对实务中如何引导会计人员合理运用会计职业判断提出了自己的看法。

Enterprises accounting system and professional judgement on accounting

The issue of enterprises accounting system gives enterprises a big say in management, thus allowing accountants have more choices in making professional judgement. The article is to emphatically analyze the elaboration of accounting and accounting policy through professional judgement in Enterprises Accounting System . In the meantime, some suggesting are put forward on how to guide accountants to make professional judgement on a rational basis in practice.