| 会计职业判断在新会计制度中的运用 |
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| 引用本文： | 郑玉芹,郑树旺,吕永华.会计职业判断在新会计制度中的运用[J].辽宁工程技术大学学报(社会科学版),2002,4(3):55-56. |
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| 作者姓名： | 郑玉芹 郑树旺 吕永华 |
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| 作者单位： | 1. 辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000
2. 抚顺职业技术学院,辽宁,抚顺,113006 |
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| 摘 要： | 新的《企业会计制度》的颁布和实施 ,对会计人员的业务素质和职业判断能力提出了新的更高的要求。会计人员如何正确运用新会计制度中的各项职业判断规则 ,对提高会计信息的公允性和会计信息的质量具有极其重要的影响。作者根据自己的业务学习经验 ,对于会计职业判断在新会计制度中的运用做了简单探索
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| 关 键 词： | 职业判断 会计核算原则 会计政策 会计估计 |
| 文章编号： | 1008-391X(2002)03-0055-02 |
| 修稿时间： | 2002年1月22日 |
About the Application of Accounts' Professional Judgement in the New Accounting System |
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| ZHENG Yu-qin,ZHENG Shu-wang,LU Yong-hua.About the Application of Accounts'''' Professional Judgement in the New Accounting System[J].Journal of Liaoning Technical University(Social Science Edition),2002,4(3):55-56. |
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| Authors: | ZHENG Yu-qin ZHENG Shu-wang LU Yong-hua |
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| Abstract: | The implementation of the new "Accounting Regulations for Enterprises" has brought about another major change to the accounting system of the country, requiring the accounts to improve their professional capability and judgment. Whether accounts can make correct use of the variety of rules issued in the new regulations will have a great impact upon the fairness and quality of the related accounting information.Here the author deals briefly with the professional judgment of accounts'related to the new accounting regulations. |
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| Keywords: | Professional judgment principles of accounting calculation Accounting policy accounting estimation |
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