不确定性与会计职业判断

Judgment of Uncertainty and Accounting Professionals

市场经济是一个动态的、复杂的、开放的经济系统,在其运行过程中,存在着大量的不确定性因素。作为以价值形式对经济运行进行数量反映和质量分析的会计,必然存在着对会计职业进行判断的问题。本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手,强调提高会计人员的职业判断能力,减少经济活动的风险的必要性。

Market economy is a kind of dynamic,complicated and open economic system,and there are lots of uncertain factors in its operations.Accounting is a kind of quantitative and quality reflection of economic operation,and there should be some kind of judgment on accounting professional.Starting from analyzing economic uncertainty and accounting professional judgment,the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.