关于会计专业判断的探讨

Probe Into Judging Accounting Major

通过对会计专业判断的影响因素、判断标准和依据的讨论 ,认为只有提高会计人员业务能力和职业道德水平 ,掌握会计专业判断的方法 。

By discussing about its influential factors, judging standard and foundation of accounting major judgment, the paper introduces that only if accountants' professional capability is to be improved and method of accounting major judging is to be mastered, accounting information material could be objective and correct.