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当前,影响会计人员职业判断能力的因素,主要包括会计人员的职业判断水平、企业会计事项的复杂性、企业自身特点、公司治理结构、法律、法规等企业外部环境等因素。我国新企业会计准则的颁布和实施,要求会计人员具有良好的职业判断能力。当前我国会计职业判断由于多种原因造成判断结果不理想,不能较好地提供公允会计信息.为了在新准则下较好地做好会计工作,必须提高会计人员的职业判断能力,以适应现代经济环境对会计人员的挑战。
At present, the factors influencing the professional judgment ability of accountants mainly include such factors as the professional judgment of accountants, the complexity of accounting matters, the enterprise’s own characteristics, corporate governance structure, laws and regulations and other external environment of enterprises. The promulgation and implementation of China’s new accounting standards require that accounting personnel have good professional judgment. At present, accounting profession judgment in our country is not ideal because of many reasons, and can not provide fair accounting information well.In order to do a good job in accounting under the new standard, it is necessary to improve the professional judgment ability of accountants to adapt to the modern economy Environment challenges accountants.