会计职业判断在财务会计中的应用

The Application of Accounting Professional Judgment in Financial Accounting

随着我国加入WTO和社会主义市场经济的快速发展,经济活动日趋复杂,而会计制度却日趋简约,给会计从业人员进行职业判断的空间也越来越大。然而,我国会计人员目前的整体素质较低,职业判断能力还相对处于一个比较低的水平。因此,提高会计人员的职业判断能力,已是会计业务培训工作面前的一个重要问题。

As China＇s WTO entry and the rapid development of socialist market economy, the economy activities become more and more complex while the accounting system tends to become more simple which provide larger space for the accounting employee to make professional judgment. However the overall quality of our country＇s accountants is low at present and the professional judgment ability is still at a low level. Improving the professional judgment of accountant has become an important problem before the accounting training.