会计职业判断风险的防范

随着我国会计改革的不断深化 ,会计职业判断显得越来越重要 ,由此产生的会计职业判断风险也受到更多的关注。作者从会计职业判断地位的确立出发 ,分析了我国会计职业判断在会计确认、计量、记录和报告等方面的具体体现 ,提出了注重会计人员职业判断能力培养、加强会计从业人员职业道德教育、加强会计法制建设和强化会计工作的外部监督等防范会计职业判断风险的具体措施。

Risk Prevention in Accounting Professional Judgment

Along with the deep accounting reform in our country,accounting profe ssional judgment has become more and more important and the risk alongside has g ot more and more concern.Starting from the establishment of the position of acc ounting professional judgment,the concrete reflection of accounting professiona l judgment in accounting confirm,calculate,record and report were analyzed,th e measures to prevent the risk of accounting professional judgment,such as to m ake a point of the accounting professional judgment ability educates,strengthen the occupation morals education of accounting employees,enhance the accounting legal system developments and take strongly exterior supervise to accounting wo rk etc were put forward.