会计职业判断与会计政策选择问题

Research on the judgment of accounting profession and the choice of accounting policy

会计政策的选择过程实质上也是职业判断的过程,为此在探讨会计职业判断与会计政策选择关系的基础上,围绕着如何利用会计职业判断优化会计政策选择展开论述。

The process of making choice of accounting policy is virtually the process of accounting professional judgment, so the whole dissertation is based on discussing the relationship of the accounting policy choice and accounting professional judgment, and focused on the center of how to optimize the choice of accounting policy by using the accounting professional judgment.