摘要
本文通过对现代会计准则对会计职业判断质量影响因素分析研究,提出了几点提高我国会计人员职业判断质量的对策,有效提高我国企业财务管理与运营水平。
Through the study on the impact of the modern accounting standards on accounting professional judgment quality, this paper proposed several measures to improve the accounting personnel professional judgment quality and the corporate financial management
出处
《价值工程》
2014年第11期171-172,共2页
Value Engineering
关键词
企业会计
会计职业判断质量
会计准则
corporate accounting
accounting professional judgment quality
accounting standards
