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中国新的企业会计准则正逐步实现与国际财务报告准则的等放及趋同,促进了中国企业以及资本市场走向成熟、规范化的道路。新会计准则更加注重经济实质,提高了会计信息的可靠性和相关性,有利于进一步夯实企业资产质量,充分揭示财务风险,正确衡量经营业绩。当前,社会经济的发展使会计环境复杂多变,不确定性经济事项日益增多,会计职业判断空间增大。文章主要阐述了新会计准则对会计职业判断能力的要求以及提高会计人员职业判断能力的途径。
China’s new Accounting Standards for Business Enterprises is gradually realizing equal and convergence with IFRS, and has promoted the mature and standardization path for Chinese enterprises and capital markets. The new accounting standards pay more attention to the economic substance, improve the reliability and relevance of accounting information, and help to further consolidate the quality of assets of enterprises, fully reveal the financial risks and correctly measure the operating performance. At present, the development of socio-economy makes the accounting environment complicated and changeable, the uncertain economic matters are increasing day by day, and the space for accounting professional judgment increases. The article mainly expounds the requirements of the new accounting standards on the accounting profession judgment ability and the ways to improve the accounting profession profession judgment ability.