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王越豪从两个案例出发,说明当下经济环境和交易的复杂性,甶此引出如何理解会计师的职业判断、怎样才能提升会计师的职业判断能力的主题。他接着从职业判断凸现会计师职业存在的必要、.职业判断受主客观条件以及多重因素影响、职业判断必须茌法律和准则的框架内迸行、职业判断应当坚持实质重于形式原则、职业判断应当遵循重要性原则、复杂职业判断可能是非难辨披露至要、职业判断是把“双刃剑”、要提高自我保护意识等/、个方面作了进一步阐述。
Starting from two cases, Wang Yuehao shows the complexity of the current economic environment and transactions. This leads to the topic of how to understand the professional judgment of accountants and how to enhance the professional judgment ability of accountants. He then highlights from professional judgment the existence of a professional accountants need. Occupation judgment by the subjective and objective conditions and multiple factors, professional judgment must be conducted within the framework of laws and guidelines, professional judgment should adhere to the principle of substance is more important than formality, professional judgment should Follow the principle of importance, the complexity of professional judgments may be difficult to disclose, the professional judgment is to “double-edged sword ”, to raise awareness of self-protection / /, further elaborated.