会计职业判断在企业中的运用探究

Research of Accounting Professional Judgment in Enterprise

目前,我国会计职业判断的意识不强、独立性不高,易成为会计信息操纵的手段。造成这一现状的成因是会计人员素质普遍较低、公司治理结构不和谐、外部监管系统不完善等。为此,应从提升个人综合素养以及改善环境因素两大方面,采取切实可行的对策来进一步提高会计职业判断的能力,以规范会计人员的职业判断行为,减轻滥用会计职业判断的做法。

At present, weak consciousness and independence of accounting professional judgment easily become a means of accounting information manipulation. The reasons can be demonstrated as follows: poor quality of accounting personnel, unbalance of corporate governance structure, and imperfection of supervisory system,etc. Therefore, it is necessary to take feasible countermeasures to advance accounting professional judging ability by promoting personnel comprehensive quality and improving the environment, so as to standard accountants’ professional judgment and reduce the abuse of accounting professional judgment.