| 新准则下会计人员职业判断能力的探讨 |
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| 引用本文： | 柴晓星.新准则下会计人员职业判断能力的探讨[J].太原大学学报,2007,8(4):45-47. |
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| 作者姓名： | 柴晓星 |
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| 作者单位： | 太原大学,财会系,山西,太原,030009 |
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| 摘 要： | 新企业会计准则的颁布实施,对会计从业人员的职业判断能力提出了更高的要求,如何提高会计人员的职业判断能力成为会计研究的一个重要课题。应当从强化法律、提高会计人员自身素质等做起提高会计从业人员的职业判断能力。
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| 关 键 词： | 新会计准则 职业判断 |
| 文章编号： | 1671-5977（2007）04-0045-03 |
| 收稿时间： | 2007-09-10 |
| 修稿时间： | 2007年9月10日 |
Accountants' Professional Judgments On New Business Accounting Standard |
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| CHAI Xiao-xing.Accountants'''' Professional Judgments On New Business Accounting Standard[J].Journal of Taiyuan University,2007,8(4):45-47. |
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| Authors: | CHAI Xiao-xing |
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| Abstract: | As new business accounting standard has been promulgated and carried out in 2007,it set an even higher demand on accountants' professional judgments.Now,how to improve accountants' judgments is becoming one of important problems.Taking all factors which affect accountants' judgments into consideration,we should strengthen the law;improve the quality of the accountants and so on to heighten accountants' professional judgments. |
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| Keywords: | new accounting standard professional judgment |
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