摘要
阐明会计职业判断的概念,分析其对会计信息质量的影响。进而探讨影响会计职业判断的因素并提出提高会计职业判断的几点思路。
The concept of Professional Judgment is clarifyied, the impact of accounting information quality is analyzed and the factors that affect the accounting profession judge are further explored and several points to make professional judgments are raised.
出处
《价值工程》
2010年第9期16-16,共1页
Value Engineering
关键词
会计职业判断
会计信息质量
影响因素
accounting professional judgment
accounting information quality
influencing factors
