摘要
为了适应我国市场经济快速发展对会计信息需求多元化的需要,也为了适应经济全球化下会计准则国际趋同的世界潮流,2006年2月财政部颁布了新的会计准则体系,为会计人员进行职业判断提供了依据;分析了会计职业判断的含义和在会计工作中的具体表现,以及在会计职业判断中应该遵循的原则,并提出了提高会计人员职业判断能力的途径。
In order to satisfy various needs of accounting information under the circumstance of rapid development of market economy and also to be consistent with the global trend of accounting principles under the circumstance of global economy, In February, 2006, the Ministry of Finance issued the new Accounting Principles, which provided accountants with the basis for professional judgment. This article analyzes the meaning of professional judgment, the specific application in accounting field work as well as the principles that should be followed. The article also proposes ways to increase the ability of accounting professional judgment.
出处
《淮南职业技术学院学报》
2008年第4期91-93,共3页
Journal of Huainan Vocational Technical College
关键词
新会计准则
会计职业判断
原则
方法
new accounting principle
accountants＇professional judgment
principle
method
