| 试论会计准则中会计政策的选择空间 |
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| 引用本文： | 张旭平. 试论会计准则中会计政策的选择空间[J]. 吉林师范大学学报, 2005, 33(5): 39-42 |
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| 作者姓名： | 张旭平 |
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| 作者单位： | 吉林师范大学计材处 吉林 |
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| 摘 要： | 目前实行的会计改革，一个明显的趋势就是要求企业根据会计准则规定的原则进行职业判断后再进 行会计处理和会计核算，这对会计人员的专业水平和职业道德都提出了挑战。
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| 关 键 词： | 会计准则 会计政策 选择空间 选择原则 |
| 文章编号： | 1007-5674(2005)05-0039-04 |
| 修稿时间： | 2005-08-21 |
The Choice Space of the Accounting Policy in Accounting Criterion |
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| ZHANG Xu-ping. The Choice Space of the Accounting Policy in Accounting Criterion[J]. Jilin Normal University JOurnal:Humanities & Social Science Edition, 2005, 33(5): 39-42 |
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| Authors: | ZHANG Xu-ping |
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| Abstract: | The present accounting reform demands that the accounting solutions and budgets be carried out after professional evalution based on acwunting criteria in and enterpris.It is a challenge to the professional qualification and cirtue of the accoantants. |
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| Keywords: | accounting criterion accounting policy chosen space chosen principle |
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