| 会计职业判断能力刍议 |
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| 引用本文： | 刘俊. 会计职业判断能力刍议[J]. 郑州航空工业管理学院学报(社会科学版), 2006, 25(4): 205-206 |
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| 作者姓名： | 刘俊 |
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| 作者单位： | 河南省对外经济贸易职工大学,河南,郑州,450002 |
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| 摘 要： | 经济活动的复杂多样化对会计人员提出了新的挑战。新的会计规范的颁布实施,为会计职业判断提供了广阔的空间。文章在论述会计职业判断存在必然性的基础上,分析了影响会计人员职业判断能力的主要因素,阐述了运用职业判断的原则,提出提高会计职业判断能力的途径。
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| 关 键 词： | 会计 职业判断能力 客观必然性 影响因素 |
| 文章编号： | 1009-1750(2006)04-0205-02 |
| 修稿时间： | 2006-05-15 |
Ability of Accountants Career Judgment |
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| LIU Jun. Ability of Accountants Career Judgment[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition), 2006, 25(4): 205-206 |
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| Authors: | LIU Jun |
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| Abstract: | There appears new challenges to accountants with complexity diversification of economical activities.The implement of new accounting criteria provide the wide space for career judgement of accountants.The paper analyzes the main factors that affect the judgement,expounds principles by means of the career judgement on the base of explaining the inevitability of career judgement.Hence the paper presents approaches to improve the ability of accountants career judgement. |
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| Keywords: | accountant ability of career judgement objective inevitability affecting factor |
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