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随着中国社会主义市场经济的快速发展,经济活动日趋复杂,在这种情况下,提高会计职业判断的应用及理解,避免会计信息风险的披露成为实际工作中不可回避的任务。会计职业判断是判断在会计核算上的人员建立的基础,是面对不确定性,会计制度在相关的法律法规对企业会计准则和国家的限制,根据会计准则以及制度的要求,结合企业内部和外部环境的特点,在运用自己的知识和经验的过程中,应采取企业经济业务的会计原则、财务报表和财务分析,判断和选择方法。基于相关理论的研究,找出会计实践的分析和对会计职业判断存在的问题,针对其存在的具体问题,提出了相应的会计职业判断的要求,加强会计人员和会计职业判断的专业环境建设。本文不仅对会计职业判断具有重要的理论和现实意义,也具有重要的指导作用。
With the rapid development of China’s socialist market economy and the increasingly complicated economic activities, it is inevitable to improve the application and understanding of accounting professional judgment and avoid the disclosure of accounting information risks under such circumstances. Accounting occupation judgment is to judge the basis of personnel establishment in accounting, in the face of uncertainty, the accounting system in the relevant laws and regulations on the accounting standards and national restrictions, in accordance with accounting standards and system requirements, combined with internal and external The characteristics of the external environment, in the use of their own knowledge and experience in the process, should take the economic principles of business accounting, financial statements and financial analysis, judgment and selection methods. Based on the research of relevant theories, the author finds out the analysis of accounting practice and the problems existing in accounting profession judgment. According to the specific problems, this article puts forward the corresponding requirements of accounting profession judgment and strengthens the professional environment construction of accounting profession and accounting profession judgment. This article not only has important theoretical and practical significance for accounting professional judgment, but also has an important guiding role.