对会计职业判断的理性思考

On Accounting Professional Judgement

由于会计面临的外部环境具有很大的不确定性 ,职业判断不可避免 ,不能仅靠制定更严格的会计标准来缩小职业判断的空间。如果靠牺牲会计信息的相关性来换取可靠性 ,又不利于会计改革 ,所以应从构造会计职业判断的外部支持环境入手 。

Professional judgement can not be avoided because of uncertain exterior environment in accounting. It is impossible to barely work out more strict accounting standards to narrow the extent of professional judgement. It is not beneficial to accounting revolution by strengthening the reliability of accounting information at the cost of the relativity. It is important to set up from constructing exterior supporting environment to enhance the positive role of accounting professional judgement.