摘要
随着经济的快速发展和我国会计与国际会计接轨步伐的加快,会计人员的职业判断越来越显示出它的重要性,会计信息的质量高低与会计人员的职业判断水平有密切的关系;通过对我国会计职业判断,会计信息质量的相关概念及其相互关系的分析,对如何提高会计人员职业判断的能力提出了相关对策及建议。
With the rapid development of economy and quickened steps of China＇ s accounting in alignment with the international practices, the professional judgment of accountants is becoming increasingly important. The quality of accounting information is closely connected with accountants＇ professional judgment. By analyzing relevant concepts of our accountants＇ professional judgment and accountants＇information quality and their interrelation, the paper puts forward relevant solutions and suggestions for accountants to improve their professional judgment.
出处
《淮南职业技术学院学报》
2008年第3期93-95,共3页
Journal of Huainan Vocational Technical College
关键词
会计职业判断
会计信息质量
可靠性
相关性
accountants＇ professional judgment
accounting information quality
