论文部分内容阅读
《企业会计制度》的一个显著特点就是强调了对会计职业判断的要求。会计职业判断主要包括会计确认标准的判断、会计计量基础的判断、财务会计报告信息的判断等。判断一项经济业务事项是否应予确认,关键在于该经济业务事项是否符合会计准则和会计制度所规定的会计确认标准。而会计计量基础的判断、财务会计报告信息的判断等也离不开会计人员进行选择和断定。为了达到正确运用会计职业判断和提高会计职业判断能力,必须从会计人员内在因素和外在因素采取相应的对策。
A notable feature of “Enterprise Accounting System” is the emphasis on the accounting profession’s judgment. Accounting professional judgment mainly includes the judgment of the standard of accounting confirmation, the basis of accounting measurement, the judgment of financial accounting report information and so on. The key to determine whether an economic business matter should be confirmed is whether the economic business matters meet the accounting standards stipulated in the accounting standards and accounting system. The basis of accounting measurement judgment, financial accounting report information judgment also can not do without accountants to choose and determine. In order to correctly use the accounting profession judgment and improve the accounting profession judgment ability, we must take the corresponding countermeasure from the internal and external factors of the accounting staff.