| 浅谈会计职业判断 |
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| 引用本文： | 阳萍. 浅谈会计职业判断[J]. 湖南环境生物职业技术学院学报, 2006, 12(2): 167-170 |
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| 作者姓名： | 阳萍 |
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| 作者单位： | 湖南工学院(筹)财务处,湖南,衡阳,421001 |
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| 摘 要： | 随着我国市场经济的发展以及会计准则的日趋完善,会计职业判断在会计工作中的地位变得越来越重要.但是,在我国目前的实际会计工作中,很多问题却影响了会计职业判断作用的发挥.因此,本文主要分析了会计职业判断过程中存在的问题,并针对这些问题提出了相应的对策和建议.
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| 关 键 词： | 会计准则 会计职业判断 对策 |
| 文章编号： | 1671-6361（2006）02-167-04 |
| 收稿时间： | 2006-02-25 |
| 修稿时间： | 2006-02-25 |
Discussion on Accounting Professional Judgement |
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| YANG Ping. Discussion on Accounting Professional Judgement[J]. JOurnal of Hunan Environment Biological Polytechnic, 2006, 12(2): 167-170 |
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| Authors: | YANG Ping |
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| Abstract: | With the development of market economy and perfectance of accounting standards in China,the position of accounting professional judgement becomes more and more important in accounting.But in actual accounting,there exist many problems influencing the role of accounting professional judgement.Therefore,the paper mainly analyzes several problems in accounting professional judgement and puts forward some suggestions for these problems. |
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| Keywords: | accounting standards accounting professional judgement suggestions |
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