论会计职业判断与会计信息质量

On the Accounting Occupation Judgment and Accounting Information Quantity

会计信息的真实性要求会计人员具备较高的职业判断能力。目前会计人员运用职业判断进行会计处理存在一定的盲目性,会计信息失真之势愈演愈烈。因此,如何正确运用会计职业判断,以提高企业会计信息的质量是摆在会计从业人员面前的一道新课题。

The reliability of accounting information requests the accountants having higher occupation judgment abillty.Therefore, how to use the accounting occupation judgment and improving ;he quality of enterprises accounting inforraation is a new lesson pulling in front of the accountant employees.