摘要
当前,影响会计人员职业判断能力的因素,主要包括会计人员的职业判断水平、企业会计事项的复杂性、企业自身特点、公司治理结构、法律、法规等企业外部环境等因素。政府应尽快完善会计准则体系,缩小会计方法的选择余地;加强培训,切实提高会计人员素质;建立会计职业判断风险机制、引导和规范会计行为等,从而提高会计人员职业判断能力。同时,会计人员也应通过不断学习掌握现代经济学分析方法,在充分认识和估计经济环境的不确定性基础上,不断提升会计人员自身的素质。
Now the factors affecting accountants＇ professional judgment ability are mainly professional judgment level of accountants, complexity of enterprise accounting, enterprise character, corporate governance, and other external factors of laws and regulations and the like. The government should improve accounting standards quickly to narrow choice of accounting methods, increase accountants＇ quality by training, build risk mechanism on accounting professional judgment and regulate accounting behavior to improve accountants＇ professional judgment ability. Meanwhile, the accountants should also enhance their own quality by continuing to master modern eeonomie analysis method based on uncertainty of fully recognizing and estimating economic environment.
出处
《商业经济》
2010年第24期49-50,125,共3页
Business & Economy
关键词
会计人员
职业判断能力
因素分析
措施
accountant, professional judgment ability, factor analysis, measures
