【摘要】 为适应社会和经济的发展,要求会计人员应不断提升会计职业判断能力;新会计准则对职业判断能力提出了新的要求。本文分析了会计职业判断的具体体现,以及进行会计职业判断应遵循的基本原则,提出了提高会计职业判断能力的一些做法。更多还原

【Abstract】 For adapting the social and economic development demands staff of financial accounting elevate judgement ability of accounting profession,new accounting norm puts forward new requisition to judgement ability of profession.This text analyses the embodiment of judgement of accounting profession and the basic principle of ought to follow for carrying on judgement of accounting profession,puts forward some ways of raising judgement ability of accounting profession.更多还原