对会计职业判断的思考和探讨

Reflection and Discussion on Accounting Profession Judgment

会计职业判断广泛应用在企业会计人员的账务处理中,主要有专业性、完整性、主观性、权衡性和局限性等特点。通过分析会计职业判断的三种表现形式,以案例形式介绍了某市RS公司智能公交项目中运用的职业判断,提出了提升会计职业判断能力的途径。

Accounting professional judgment is widely used in accounting affairs by enterprise accounting personnel.It mainly has the characteristics of professionalism,completeness,subjectivity,balance and limitation.By analyzing the three forms of accounting professional judgment,this paper introduces the professional judgment used in the intelligent bus project of RS Company in a city in the form of a case,and puts forward the ways to improve the ability of accounting professional judgment.