会计职业判断刍议

Discussing on the Accountants'Professional Judgement

随着经济的快速发展,企业所处经济环境越来越复杂,会计人员的职业判断已贯穿于会计工作全过程并越来越显示它的重要性。而传统会计观念制约了会计职业判断能力的发展,会计人员业务素质也影响了会计职业判断能力的提高。为适应市场经济的发展与加快会计的国际接轨步伐,应从多方面采取有效途径来提高我们会计职业判断能力。

With the rapid development of economy, the economic conditions of enterprises are getting more and more complicated. The accountants?occupational judgement runs through the whole process of accounting and becomes more and important. The traditional accounting ideas restrict the development of accounting occupational judgement ability. At the same time, the accountants?professional quality also has an effect on the improvement of accounting judgement ability. In order to adapt to the market economic development and quicken the pace of international connection, China should take effective measures to enhance the accountants?professional judgement ability from all aspects.