会计人员的职业判断力与会计信息质量

The Professional Judging Power Of Accountants And The Quality of Accounting Information

随着市场经济的不断发展,企业所处经济环境的复杂性和不确定性越来越高。国家财政部陆续颁布的各项具体准则和企业会计制度对会计实务的规范越来越简略,而会计人员对制度和准则的理解和把握能力,即职业判断能力成为影响会计信息质量的重要因素之一。本文就会计人员职业判断能力的重要性以及正确运用职业判断提高会计信息质量这一问题谈一点粗浅的认识。

With the Continuing development of market economy,the complexity and uncertainty of the environment for enterprises are increasing. Yet the rules and regulations issued by the State Ministry of Finance ,and the accounting systems regarding accounting affairs are becoming briefer aznd briefer. In such circumstances, the accountants' understanding and command of these rules and regulations, that is ,the judging power of the accountants, become one of the most important facters that influence the quality of accounting information. This paper is a discussion of the importance of accountants' judging power and also of how to improve the quality of accounting information through their judging power.