关于完善会计专业判断的思考

An Analysis on Professional Judgment of Accounting

专业判断是会计固有的职责,具有不可替代性,关键是专业判断能否反映经济业务的实质。努力的方向应是培养会计人员的判断能力,使其熟练掌握会计专业判断的原则和方法,并通过构筑和完善专业判断的支撑环境,实现专业判断的合理化,加快国际化进程。

Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important. The right direction is to cultivate accountant`s ability to judge, makes them master the principles and methods of professional judgment of accounting,, construct and improve the supporting surroundings of it to realize rationalization and the process of internationalization.