| 试论会计职业判断 |
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| 引用本文： | 张传武.试论会计职业判断[J].淮南师范学院学报,2006,8(2):65-67. |
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| 作者姓名： | 张传武 |
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| 作者单位： | 淮南师范学院,财务处,安徽,淮南,232001 |
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| 摘 要： | 目前财务报告虚假行为和会计信息质量不高,严重影响了市场经济秩序和投资者信心。随着我国改革开放的深入和市场经济体制的建立与完善,社会各界对企业财务报告和会计信息的质量提出了更高的要求。会计信息质量的高低,在很大程度上取决于会计人员的职业判断。文章研究了影响会计职业判断的因素,分析了会计职业判断存在的问题和原因,并提出了解决对策。
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| 关 键 词： | 会计信息 会计人员 职业判断 判断能力 |
| 文章编号： | 1009-9530（2006）02-0065-03 |
| 收稿时间： | 2005-09-27 |
| 修稿时间： | 2005年9月27日 |
A discussion of professional judgment of accountants |
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| ZHANG Chuan-wu.A discussion of professional judgment of accountants[J].Journal of Huainan Teachers College,2006,8(2):65-67. |
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| Authors: | ZHANG Chuan-wu |
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| Abstract: | The quality of accounting information mostly depends on professional judgment of accountants. The paper has studied accounting professional judgment and its characteristics or influence element of practical work, put forward means to cultivate and improve ability of accounting professional judgment. |
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| Keywords: | accounting information accountants professional judgment ability of judgment |
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