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会计职业判断是会计发展和社会进步共同作用下的产物,现在已成为影响会计信启、质量的重要因索,尤其对会计信息质量产生深远影响。基于此,本文在介绍企业会计职业判断、会计信息质量基础概念的基础上,详细阐述了企业会计职业判断的影响因素,最后探讨了会计职业判断对会计信息质量的影响,主要是从准确性及谨慎性两方面来展开。
Accounting profession judgment is the result of the combination of accounting development and social progress. Now it has become an important factor that affects the credit and quality of accounting. It has a far-reaching impact on the quality of accounting information in particular. Based on this, on the basis of introducing the concept of occupational accounting judgment and accounting information quality, this paper expounds the influencing factors of accounting judgment in detail, and finally discusses the influence of accounting judgment on the accounting information quality, mainly from the accuracy and Cautious two aspects to start.