论会计准则与职业判断（On accounting standards and professional judgment）.docVIP

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论会计准则与职业判断（On accounting standards and professional judgment）.doc

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论会计准则与职业判断（On accounting standards and professional judgment）

论会计准则与职业判断（On accounting standards and professional judgment） Abstract: for a long time, people have come to realize that professional judgment is dealing with accounting affairs and preparing accounting reports A key factor. But the meaning of professional judgment, its role and the relationship with accounting standards and so on A few problems accurately by this paper makes a clarification, discussion. With the integration of the global economy, the high concentration of capital markets and the complexity of economic transactions, accounting An information management system that aims to faithfully reflect the performance of fiduciary duties of management and to involve Accountants The relevant aspects of information interest provide reliable information that contributes to economic decisions. Accounting and the environment in which it is situated It is impossible to keep changing the accounting standards, so there are more and more guidelines, Because of the inability to work out general criteria for all situations, professional judgment is made in a given situation Irreplaceable. First, the meaning and elements of professional judgment (1) the meaning of professional judgment Judgment is one of the basic forms of thinking. It is a process of choosing decisions and causing actions. Professional judgment requires that the judge have relevant professional skills and norms knowledge, which is experienced and experienced A person of knowledge, within the framework of applicable professional standards, with the necessary attention, objectivity and integrity Judgment. Accounting professional judgment is that accountants are engaged in accounting work in accordance with the requirements of standards and systems According to the financial environment and operating characteristics, the use of their own professional knowledge and professional experience, accounting matters dealt with And accounting statements should be taken by the principles, methods, procedures and other