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会计职业判断,是会计领域中的一个永恒课题。目前,会计信息失真现象日益严重,企业管理当局及会计人员操纵会计政策选择、滥用会计职业判断的行为非常普遍。从多角度分析影响会计人员职业判断行为的各种因素,有助于为合理化会计人员的职业判断行为寻找途径。多角度研究如何合理化会计人员的职业判断行为,可以规范会计人员的职业判断行为,使会计信息失真现象得以减轻。
Accounting professional judgment is an eternal topic in the accounting field. At present, the phenomenon of accounting information distortion is worsening day by day. It is very common for business management authorities and accountants to manipulate accounting policy choices and misuse accounting judgment. Analyzing various factors that influence the occupational judgment behavior of accounting staff from multiple perspectives helps to find a way to rationalize the professional judgment behavior of accounting staff. From a multi-angle study on how to rationalize accounting judgment, we can standardize accounting judgment and reduce the distortion of accounting information.