会计实务中会计职业判断的应用探讨

Application of accounting professional judgment in accounting practice

由于中国的市场经济高速发展,经济活动变得频繁起来并且日益复杂,各经济体之间的竞争也是相当激烈。在会计实务中会计职业判断的应用还存在一些问题,根据这些问题提出相应的解决措施,以期对于未来会计实务中会计职业判断的应用有指向作用。

Due to the rapid development of China's market economy,economic activities become more frequent and increasingly complex,the competition among the economies is also very fierce.There are still some problems in the application of accounting professional judgment in accounting practice.According to these problems,the author puts forward the corresponding measures to solve the problem of accounting professional judgment.