| 对新准则下会计职业判断的思考 |
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| 引用本文： | 王怀. 对新准则下会计职业判断的思考[J]. 山西财政税务专科学校学报, 2010, 12(4): 47-49 |
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| 作者姓名： | 王怀 |
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| 作者单位： | 阳泉煤业（集团）有限责任公司,山西阳泉045000 |
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| 摘 要： | 新会计准则的颁布和实施,增加了会计人员的职业判断范围和难度,会计职业判断能力的高低直接影响到会计信息质量。如何正确实施会计职业判断,防范利用会计职业判断扭曲会计信息成为目前急需解决的问题。
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| 关 键 词： | 企业会计准则 职业判断 会计信息 |
Reflections on Accounting Profession Under the New Norm |
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| WANG Huai. Reflections on Accounting Profession Under the New Norm[J]. Journal of Shanxi Finance and Tax College, 2010, 12(4): 47-49 |
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| Authors: | WANG Huai |
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| Affiliation: | WANG Huai (Yangquan Coal Industry co,LTD,Yangquan 045000,China) |
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| Abstract: | The issuing and practice of the new norm adds scale and difficulties of judgment of accounting profession, the quality of accounting profession judgment could directly affect accounting information quality.How to use the judgment correctly is an issue for us to solved. |
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| Keywords: | ABSE profession judgment accounting information |
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