Under the new accounting standards to determine the accounting staff career.docVIP

Under the new accounting standards to determine the accounting staff career [Abstract] professional ability to judge, is that people carry out professional activities and assume responsibility on behalf of the ability to write papers and tools. On the accounting profession is concerned, it is through their knowledge of accounting personnel, accounting information, external accounting environment, career experiences of economic activity to determine the activities of the accounting profession. It is the accounting staff is an important vocational skills. How to learn the skills of professional and technical theory into skills, the key lies in integrating theory with practice, while learning to master the scientific method, must participate in social practice, in practice, polish and raise their professional judgments. [Keywords:] The new accounting standards, accounting personnel professional judgment This century was an era of economic globalization, with the accelerated process of economic integration on China’s accounting standards also put forward a new demand - with international practice. The new accounting standards promulgated by the expansion of the fair value accounting estimates on criteria such as scope of application, the introduction of these guidelines is to adapt the correct choice for China’s economic development, to improve corporate reporting quality, to protect investors and the general public has played a very active role in . How to determine fair value, accounting and estimates for accounting personnel is a major professional challenge, the original account will only be blindly rely on old experiences, management accounts and the lack of modern accounting knowledge and technology to judge people, naturally can not meet the rapid economic and social development and accounting continuous progress of work needs. It needs accounting staff with relevant professional knowledge, professional ability to judge, experience and relevant technical me