摘要
经济发展需要会计职能不再局限于反映和监督 ,而延伸至预测、控制、决策、分析、评价等。会计职业判断不但在会计职能中有所体现 ,而且它的客观性影响着会计职能作用的发挥。基于此 ,需要不断提高从业者的会计职业判断能力 。
With development of economy, the function of accounting can not only be limited to report and supervision but also open up a series of function based on requirement. Accountants are required to make judgment since economic business is more complex. Professional judgment of accounting is not only embodied in accounting function but also influences embodiment of accounting function. Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
