随着社会经济的发展,会计环境复杂多变,新会计准则赋予企业很大的自由裁定权,使得会计职业判断的空间不断增大,这就要求会计人员需要有敏锐、准确的职业判断能力,如实地确认和计量资产、负债的价值和当期损益等财务状况,以提高本单位的会计信息质量。 With the development of society and economy, the accounting environment is complex and changeable. The new accounting standards give enterprises a great deal of discretionary power, which makes the space for accounting profession judgment increasing. This requires that accountants need to have a sharp and accurate professional judgment, The financial status of assets and liabilities and current profit and loss should be confirmed and measured reliably so as to improve the quality of accounting information of the unit.