【摘要】 在当前新会计准则体系建立的背景下,科学界定了会计职业判断的概念、特征,在阐述其内容的基础上,总结了会计职业判断的影响因素和应遵循的原则,最后提出了提高我国会计职业判断水平的对策。更多还原

【Abstract】 Under the background of the fact that the new accounting principle system has been established in China,this article attempts to present a scientific definition of the concept and characteristics of professional judgment in accounting.Based on an explanation of its content,the authors outline its influencing factors and the principles that should be followed in exercising pro- fessional judgment in accounting and put forward some measures to improve the level of professional judgment in accounting in the country.更多还原