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2006年03 期
| 標(biāo)題 |
| 淺談《企業(yè)會(huì)計(jì)制度》與會(huì)計(jì)人員職業(yè)判斷力(28 卷) |
| 英文標(biāo)題 |
| A Tentative Discussion on "Enterprise Accounting System" and the Professional Judgment Ability of Accounting Personnel |
| 摘要 |
| 《企業(yè)會(huì)計(jì)制度》和會(huì)計(jì)準(zhǔn)則是會(huì)計(jì)信息加工和生成的技術(shù)性規(guī)范。會(huì)計(jì)人員的職業(yè)判斷力是影響會(huì)計(jì)信息質(zhì)量的重要因素。本文通過分析職業(yè)判斷力在會(huì)計(jì)原則選擇、會(huì)計(jì)政策選擇和會(huì)計(jì)估計(jì)中的體現(xiàn)，提出建立職業(yè)判斷意識(shí);提高會(huì)計(jì)人員的理論和職業(yè)道德水平;積累會(huì)計(jì)人員職業(yè)判斷 |
| 作者 |
| 新聞作者:銀貴平 |
| 關(guān)鍵字 |
