论文部分内容阅读
2006年新的会计准则颁布以后,我国的会计准则体系也随之实现了与国际会计惯例的大致趋同。新会计准则充分考虑到了企业经济环境的复杂性、会计事项的不确定性,给会计人员提供了较大的职业判断空间。文章述评其他学者对会计职业判断所作出的理解基础上,结合会计职业判断的相关特点,深入分析其在会计执业过程中的必要性,最后得出结论。
After the promulgation of the new accounting standards in 2006, the accounting standards system of our country has also realized the general convergence with the international accounting conventions. The new accounting standards fully take into account the complexity of the economic environment of enterprises, the uncertainty of accounting matters, to provide accounting staff with a larger space for career judgment. Based on the comprehension of accounting profession judgment by other scholars and the related characteristics of accounting profession judgment, this article deeply analyzes the necessity of accounting profession practice and concludes the conclusion.