新形势下的会计职业判断

Primary Study on Accountant Occupation Judgement under Present Condition

会计的过程就是会计判断的过程,会计职业判断贯穿于会计的确认、计量、记录和报告的全过程。随着我国加入WTO和市场经济的全球化,新颁布的企业会计准则为会计带来了更大的机遇与挑战,要求会计人员必须运用职业判断对经济事项作出恰当处理,以提供更可靠、更相关、更有价值的会计信息。文章探讨了会计职业判断的现状、影响因素,并对新形势下改善会计职业判断质量的途径提出了建议。

Accountanting period is accountant judgement period. Accountanting occupation judgement runs through the period of affirmation, numbering, recording and reporting. Accompanying with entering into WTO and globalization of market economy, accountants are demanded to conduct economic items exactly by using occupation judgement. Thus, realiable, relative and valuable accountant information will be gained. Present condition and effected elements of accountant occupation judgement are studied in this paper, and some suggestions for promoting judgement quality under new situation are put forward as well.