浅析会计职业判断

浅析会计职业判断
 
摘 要 随着新会计准则的施行，在对于会计职业判断的具体运用方面，赋予了企业更多的自主权，企业可以根据实际的需要来选择相关的准则和方法，这就使得会计职业判断在会计工作中的作用显得越来越重要。但是由于我国的历史原因所致，会计职业判断的重要性并没有得到应有的重视，我国会计从业人员的职业判断能力也没达到具体要求的标准，不利于客观、公正地反映企业相关的财务状况、经营成果和现金流量，很难确保会计信息的质量。而且自加入WTO以后，我国会计准则的制定受国际会计准则的影响越来越大，为了尽快让我国的会计准则与国际接轨，促进各国会计行业之间的广泛交流，提高会计从业人员的职业判断能力已经成为了亟待解决的问题，笔者在文中论述了从资本市场的发展和会计国际化的要求出发,针对我国会计从业人员的职业判断能力存在的差异以及影响会计职业判断的多种因素,提出了应加强会计职业判断的建设并对会计人员的职业判断能力提出了粗浅看法。

关键词 会计职业判断；特征；必要性；对策研究

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 （转载自http://zw.nseac.coM科教作文网）