| 具体会计准则与会计职业判断 |
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| 引用本文： | 刘淑蓉.具体会计准则与会计职业判断[J].重庆交通学院学报(社会科学版),2003,3(2):28-31. |
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| 作者姓名： | 刘淑蓉 |
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| 作者单位： | 重庆工商大学会计学院 重庆400067 |
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| 摘 要： | 随着经济的发展 ,会计环境的不确定性和复杂性增多 ,要求会计人员必须运用职业判断对经济事项作出恰当处理。故此 ,应加强会计人员的自身素质建设 ,并为其创造一个良好的环境来提高他们的判断能力
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| 关 键 词： | 具体会计准则 会计职业 判断 |
| 文章编号： | 1009-9794(2003)02-0028-04 |
| 修稿时间： | 2002年9月26日 |
The Definite Accounting Standards and the Professional Judgement of Accounting |
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| LIU Shu-rong.The Definite Accounting Standards and the Professional Judgement of Accounting[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2003,3(2):28-31. |
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| Authors: | LIU Shu-rong |
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| Abstract: | With the economic development,accounting environments become more indefinite and complex.It requires accountants to deal with the economic items properly by using their professional judgements.So accountants should enhance their own qualities and increase their judging ability for a better economic ervironments. |
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| Keywords: | definite accounting standard profession as an accountant judgement |
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