具体会计准则与会计职业判断

The Definite Accounting Standards and the Professional Judgement of Accounting

随着经济的发展 ,会计环境的不确定性和复杂性增多 ,要求会计人员必须运用职业判断对经济事项作出恰当处理。故此 ,应加强会计人员的自身素质建设 。

With the economic development,accounting environments become more indefinite and complex.It requires accountants to deal with the economic items properly by using their professional judgements.So accountants should enhance their own qualities and increase their judging ability for a better economic ervironments.