摘要
从会计工作发展的要求出发,分析了会计人员必须加强职业判断的因素和职业判断内容,提出了如何提高会计人员职业判断能力的途径。
From requirements of the development of the accountancy, the paper analyzes the factors accountants should attend to when they enforce assessments in addition to their characteristics. It also illustrates the importance of the assessments in the different respects.
出处
《株洲工学院学报》
2003年第4期87-89,共3页
Journal of Zhuzhou Institute of Technology
