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1.会计职业判断的准确性直接影响到会计信息的质量和可靠性,随着经济的进一步发展,竞争的加剧,作为市场主体的企业越来越重视会计信息的准确性。2本文分为四个部分。首先,从会计... 1.会计职业判断的准确性直接影响到会计信息的质量和可靠性,随着经济的进一步发展,竞争的加剧,作为市场主体的企业越来越重视会计信息的准确性。
2本文分为四个部分。首先,从会计职业判断的涵义出发,介绍了会计职业判断的四个特点:专业性、主观性、权衡性、受制约性,并总结了会计职业判断的重要性。其次,系统分析了影响会计职业判断的各种因素,具体有主体因素、客体因素、环境因素三个方面,针对每一个方面涉及的因素进行分析。第三,阐述了我国会计职业判断存在的问题。最后,针对会计职业判断存在的问题提出解决办法。
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1.The accuracy of the accounting professional judgment directly affects the quality and reliability of the accountant's information.With the development of the economy and the tense competition, as the main parts of market,the enterprises are getting increasingly serious about the accuracy of the accountant's information.
2.This paper is divided into four parts. First, from the pespective of the connotation of the accounting professional judgement, the paper introduced its four main features:professional,subjectivity,the need to weigh the advantages and disadvantages and conditionality.It also summarized the importance of accounting professional judgement.Second,it systematically analyzed the factors that affect the accounting professional judgement.The three main specific factors are subject factors,object factors and environmental factors.Third,it elaborated the problems that exist in the accounting professional judgement.At last,this paper offered solutions to those problems.
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幻灵地狱XIII
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1The accuracy of judgement on accouting profession can directly affect the quality and reliablity of accounting information. With the further development of economy and intensification of competition, enterprises as the main market players have been attaching more and more importance to the accuracy of accounting information.
2This article is divided into four parts. First, from the perspective of the meaning of judgement on accounting profession, it introduces four characteristics of judgement on accounting profession——professional, subjectivity, balance and conditionality. And it summaries the importance of judgement on accounting profession. Then, it systematically analyses the elements which affects the judgement on accouting profession. There're there aspects in detail——corpus factors, object factors and environmental factors. It will analyse to point against each aspect separately. Third, it shows a light on the problems existing in the judgement of accounting profession in China. At last, in connection with problems on each aspect, it puts forward relative solutions.
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