【摘要】 阐述了会计职业判断的含义及现状,指出只有从培养会计人员的职业判断意识、提高会计人员的职业判断水平、规范会计人员的职业判断行为等方面入手提高会计人员的职业判断能力,才能在面临不确定经济事项时做出合理的判断,以维护相关利益者的利益。更多还原

【Abstract】 This paper expounds the meanings and present situation of accountants’ professional judgment, and points out that only by increasing accountants’ professional judgment starting from cultivating accountants’ consciousness of professional judgment, increasing accountants’ level of professional judgment, and regulating accountants’ behavior of professional judgment, etc., can the accountants make rational judgment before the uncertain economic transactions and protect the interest of the relevant sides of the interest..更多还原