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我国新颁布的企业会计准则,体现了与国际会计准则的趋同。对某些交易或事项不再规定具体的会计处理方法,而是给出一些判断标准,允许企业根据客观经济情况及自身特点自行判断,以保障企业相关者的利益,提高会计信息的质量。这对会计人员的职业判断能力提出了更高的要求。本文就《企业会计准则第21号——租赁》(以下简称租赁准则)试析其中的会计职业判断。
The newly issued enterprise accounting standards in our country reflect the convergence with international accounting standards. Instead of stipulating specific accounting treatment methods for certain transactions or events, it gives some criteria to allow enterprises to make their own judgment based on objective economic conditions and their own characteristics in order to protect the interests of enterprises and improve the quality of accounting information. This accounting staff’s ability to make a higher judgment on the job put forward higher requirements. In this paper, “Accounting Standards for Business Enterprises No. 21 - Leasing” (hereinafter referred to as leasing guidelines) analysis of accounting professional judgment.