| 论会计职业判断 |
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| 作者单位： | 南京财经大学会计学院 江苏南京210003 |
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| 摘 要： | 本文论述了会计职业判断的基本涵义、基本特征和会计职业判断的内容;并且从影响会计职业判断的不确定的因素出发,提出了提高会计职业判断能力的途径:加强专业理论知识的学习和开展广泛的实践研究。
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| 关 键 词： | 会计职业判断 会计信息 会计职业道德 |
Issues of Accounting Career Judge |
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| Authors: | LI Chuanzhong |
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| Abstract: | First this paper expounded the basic meaning of the accounting professional judgment,and then describes the accounting profession to judge the contents.And through various uncertainties of affecting accounting,provide the way to solve these problems. |
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| Keywords: | Accounting Career Judge Accounting Information Accounting Ethics |
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