摘要
我国社会主义市场经济体制的确立,使经济活动很大程度上增加了不确定性,必须有弹性较大的企业会计制度与之相适应。这种弹性集中体现为新的《企业会计制度》在会计原则、会计政策选择、会计处理方法选择以及会计估计的选择等方面对会计职业判断所提出的广泛要求。为了保证准确、科学的会计职业判断,必须首先从会计主体素质入手,多途径培养和提升会计人员的职业判断能力。
The establishment of socialist marketed-oriented economic system makes economic activities in our country uncertain to a great degree. Therefore, a more flexible accounting system in enterprises is required to match it.The flexibility is mainly reflected in Accounting System in Enterprises from the aspects of accounting principle, choice of accounting policy, choice of accounting handling methods and choice of accounting estimate, which makes a lot of requirements in accountants' professional judgement. First of all, it is necessary to cultivate and enhance the accountants' professional ability in making judgement from the quality of accountants themselves to assure the accurate and scientific professional ability in making judgement.
出处
《华东经济管理》
2005年第4期133-135,共3页
East China Economic Management
关键词
会计职业判断
职业判断能力
企业会计制度
制度弹性
accountants professional judgement
professional ability in making judgement
accounting system in enterprises
flexibility of system
