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探讨新形势下会计职业判断的必要性,对影响会计职业判断的因素进行分析,提出了会计人员职业的片断能力,新会计准则实施后,对企业经济业务的核算在很大程度上只做出一些原则性的规定。对某些交易或事项不在规定具体的会计处理方法。而是给出确认和计量的判断标准。主要依赖会计人员自身的职业判断进行具体业务核算。
To explore the necessity of accounting profession judgment in the new situation, to analyze the factors that affect the accounting profession judgment, and put forward the accounting profession ability. After the implementation of the new accounting standards, the calculation of enterprise economic business is only made to a large extent Some rules of principle For some transactions or matters are not stipulated specific accounting methods. But given the criteria for confirmation and measurement. Mainly rely on their own professional accounting staff to judge the specific business accounting.