会计职业判断能力刍议

Ability of Accountants Career Judgment

经济活动的复杂多样化对会计人员提出了新的挑战。新的会计规范的颁布实施,为会计职业判断提供了广阔的空间。文章在论述会计职业判断存在必然性的基础上,分析了影响会计人员职业判断能力的主要因素,阐述了运用职业判断的原则,提出提高会计职业判断能力的途径。

There appears new challenges to accountants with complexity diversification of economical activities. The implement of new accounting criteria provide the wide space for career judgement of accountants. The paper analyzes the main factors that affect the judgement ,expounds principles by means of the career judgement on the base of explaining the inevitability of career judgement. Hence the paper presents approaches to improve the ability of accountants career judgement.