| 论会计人员的职业判断空间与职业判断能力 |
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| 引用本文： | 曾廷敏,赖力.论会计人员的职业判断空间与职业判断能力[J].西华大学学报(哲学社会科学版),2004,23(6):32-34. |
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| 作者姓名： | 曾廷敏 赖力 |
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| 作者单位： | 1. 成都理工大学商学院,四川,成都,610051
2. 西华大学基建处,四川,成都,610039 |
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| 摘 要： | 本文在对会计人员职业判断的含义及其本质认识的基础上,对扩大会计人员职业判断空间的“利”和“弊”进行了分析。分析表明,要扩大会计人员职业判断空间,必须提高会计人员职业判断能力,并提出了提高会计人员职业判断能力的应对措施。
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| 关 键 词： | 会计人员 职业判断空间 职业判断能力 |
| 文章编号： | 1672-8505(2004)06-0032-03 |
On Accountants' Professional Judgment of Space and Abilities |
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| ZENG Ting-min,Lai Li.On Accountants'''' Professional Judgment of Space and Abilities[J].Journal of Xihua University:Philosophy & Social Sciences,2004,23(6):32-34. |
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| Authors: | ZENG Ting-min Lai Li |
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| Institution: | ZENG Ting-min1 LAI Li2 |
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| Abstract: | The paper, on the basis of definition and connotation of accounting judgment, analyzes the advantages and disadvantages of accountants' professional judgment of space and ability; it also puts forward some practical countermeasures to enhance abilities of accountants' professional judgments. |
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| Keywords: | accountants professional judgments countermeasures |
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