浅析新会计准则下的会计职业判断

Analysis of Accounting Professional Judgment under New Accounting Standards

随着我国会计环境的日趋复杂以及与国际会计准则的趋同,对会计人员职业素质提出了更高的要求,尤其是公允价值的应用,加大了会计职业判断的空间和难度。因此,广大会计人员必须充分认识会计职业判断的特点,深入理解会计职业判断运用的内涵,准确把握会计职业判断的有效应用,努力提高会计职业判断能力,从而提供更可靠的会计信息。

With the increasing complexity of China＇s accounting environment and the international conver- gence of accounting standards, higher professional quality is requested for the accounting personnel, especially the practice of fair value adds more space and difficulty to accounting professional judgment. Therefore, the general accounting personnel must fully understand the connotation of accounting professional judgment, accurately grasp the effective use of accounting professional judgment, take efforts to improve the accounting professional judgment ability, so as to provide more reliable accounting information.