提高会计职业判断水平 推进会计职业健康发展——在2014年海峡两岸及港澳地区会计师行业交流研讨会上的主题演讲

Chen Yugui urges Improving Professional Judgment to Boosting Sound Development of Accountancy Profession

陈毓圭秘书长指出,职业判断是会计职业的精髓,职业判断能力是会计师的核心能力。会计师要加强会计理论学习,把握执业准则的精髓,掌握并遵循职业判断的程序,实现职业判断自强,并以此増进职业判断的自觉、自信和自律;会计职业组织要加强对会计师职业判断行为的指导,积极维护会计师职业判断的权威,在制定执业准则时充分体现执业准则的集体判断性质,并坚持以原则导向为基础,防止走进"规则"的误区;要加强职业界与监管部门的沟通,增进监管部门对职业判断的认识、理解和尊重,并持续加强监管部门的职业化建设。

Dr. Chen Yugui, Secretary General of CICPA points out that professional judgment is the essence of accountancy profession, while the capacity of exercising professional judgment is the corecapacity of an accountant.Accountants should enhance their knowledge on accounting theory, seize the core of professional standards, master and follow the procedures of professional judgment, and improve their capacity, so as to strengthen the self-consciousness, confidence and self-regulation of professional judgment. As for the professional accountancy organizations, they should strengthen guidance for the performance of professional judgment of accountants, protect the authority of professional judgment actively, set standards that fully reflect the collective judgment character of professional standards and stick to the principlebased foundation. Besides, communications between the profession and regulators should also be enhanced so as to earn more acknowledgement, understanding and respect from the regulators to professional judgment.