论文部分内容阅读
随着财政部8个具体会计准则和股份有限公司会计制度的颁布,以及今后一系列会计改革新举措的出台,会计人员面临着如何增强职业判断能力,以指导自身工作,提高业务素质,适应市场经济需要的问题。一、对会计人员职业判断能力概念的理解会计人员职业判断能力是指会计人员根据交易或事项的性质、实质和结果,以及有关的具体情况,按照会计准则和会计制度所规定的原则,进行相关业务处理的能力。
With the promulgation of eight specific accounting standards of the Ministry of Finance and the promulgation of the accounting system for joint-stock limited companies, as well as the introduction of a series of new accounting reform measures in the future, accountants are faced with the problem of how to enhance their professional judgment ability to guide their own work, improve their professional qualities and adapt to the market Economic needs of the problem. First, the accounting profession to understand the concept of occupational judgment Accounting profession to judge ability refers to the accounting staff based on the nature of transactions or events, the substance and result, as well as the specific circumstances, in accordance with accounting principles and accounting principles set forth in the relevant Business processing capabilities.