浅谈会计职业判断

Discussions on Professional Judgment in Accounting

会计职业判断是会计人员按照国家法律、法规,结合企业自身特点,运用掌握的会计专业知识和工作经验,对会计主体发生的经济事项和交易采用准确的会计处理原则、方法等,进行的合理且合法的选择与判断。对会计职业判断的主要特点和会计人员提高职业判断能力的途径进行了论述,认为会计人员必须具有良好的职业判断力,才能适应市场经济条件下复杂多变的经济环境,准确处理经济事项与交易。

Accounting professional judgment refers to the reasonable and licit decisions and judgment made by the accounting professionals on the main economic events and the accurate processing principles and approaches to transactions in accordance with the national laws and regulations combined with the characteristics of the enterprise in question and using the acquired expertise and experience.This paper discusses the main features of accounting professional judgment and ways to improve the professional judgment ability of accountants,and it concludes that only equipped with good accounting professional judgment can the accounting personnel deal with economic events and transactions accurately in a complicated and varying market economy environment.