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淺析會計(jì)職業(yè)判斷
畢業(yè)論文
淺析會計(jì)職業(yè)判斷
摘 要 隨著新會計(jì)準(zhǔn)則的施行，在對于會計(jì)職業(yè)判斷的具體運(yùn)用方面，賦予了企業(yè)更多的自主權(quán)，企業(yè)可以根據(jù)實(shí)際的需要來選擇相關(guān)的準(zhǔn)則和方法，這就使得會計(jì)職業(yè)判斷在會計(jì)工作中的作用顯得越來越重要。但是由于我國的歷史原因所致，會計(jì)職業(yè)判斷的重要性并沒有得到應(yīng)有的重視，我國會計(jì)從業(yè)人員的職業(yè)判斷能力也沒達(dá)到具體要求的標(biāo)準(zhǔn)，不利于客觀、公正地反映企業(yè)相關(guān)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量，很難確保會計(jì)信息的質(zhì)量。而且自加入WTO以后，我國會計(jì)準(zhǔn)則的制定受國際會計(jì)準(zhǔn)則的影響越來越大，為了盡快讓我國的會計(jì)準(zhǔn)則與國際接軌，促進(jìn)各國會計(jì)行業(yè)之間的廣泛交流，提高會計(jì)從業(yè)人員的職業(yè)判斷能力已經(jīng)成為了亟待解決的問題，筆者在文中論述了從資本市場的發(fā)展和會計(jì)國際化的要求出發(fā),針對我國會計(jì)從業(yè)人員的職業(yè)判斷能力存在的差異以及影響會計(jì)職業(yè)判斷的多種因素,提出了應(yīng)加強(qiáng)會計(jì)職業(yè)判斷的建設(shè)并對會計(jì)人員的職業(yè)判斷能力提出了粗淺看法。
關(guān)鍵詞 會計(jì)職業(yè)判斷；特征；必要性；對策研究
On Judgment of Accounting Professing
Abstract: Along with the new accountant criterion execution, in regarding the concrete aspect of accountant occupation judgment, entrusted with the enterprise more rights to independence, the enterprise can choose the related criterion and the method according to their needs , this caused the accountant occupation judgment to appear even more important in the accountancy function. But as a result of our country’s historical reason, cause that the importance which the accountant occupation judgment obtained has not been valued , and our country accountant jobholders’ occupation judgment ability did not achieved specific request’s standard. It did not reflected the correct enterprise financial condition, the management achievement and the cash current capacity objectively and fairly, very difficult WTO, the influence of the formulation international accountant criterion to our country accountant criterion has been more and more important, in order to let our country’s accountant criterion keep up with the international criterion as soon as possible, promote the communication between various countries accountant at the profession wide-ranging exchange. Developing accountant jobholders’ occupation judgment ability is already to become the question which urgently waited to be solved, This paper discusses the capital market development and international requirements. In view of accounting professionals in the professional judgment of the difference between the accounting professional judgment of a number of factors, strengthen the professional judgment of accounting, as well as accounting staffs professional judgment capacity of the shallow view.
Keywords: Accountant occupation judgment; Characteristic; Necessity; countermeasures research
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