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铁路运输行业是支撑我国经济发展的重要行业,一直以来备受国家和社会关注。对于铁路运输企业来说,会计事务处理的好还直接关系着企业的运营与发展,而会计人员的职业判断是会计工作必不可少的重要组成部分。在会计准则下,铁路运输企业如何循序渐进地提升会计人员的职业判断能力,使其进行精准、科学、高效的会计职业判断显得尤为重要。本文阐述了会计职业判断的相关理论,并探析了在会计准则下,企业在运用会计职业判断中存在的问题,最后提出解决会计职业判断问题的有效途径,以飨读者。
The railway transportation industry is an important industry that supports the economic development of our country and has always attracted the attention of the country and the society. For railway transport enterprises, the good accounting services also directly related to the operation and development of enterprises, and professional judgment of accounting staff is an indispensable part of the accounting work. Under the accounting standards, how to improve the occupational judgment ability of the accounting staff step by step so that the railway transport enterprises make accurate, scientific and efficient accounting professional judgment is particularly important. This article expatiates the related theories of accounting profession judgment, and analyzes the problems that enterprises have in using accounting profession judgment under the accounting standards. Finally, it puts forward an effective way to solve the problem of accounting profession judgment in order to readers.