新会计准则下会计职业判断影响分析（Analysis of the influence of accounting occupation judgment under the new accounting standards）.docVIP

新会计准则下会计职业判断影响分析（Analysis of the influence of accounting occupation judgment under the new accounting standards） Analysis of the influence of accounting occupation judgment under the new accounting standards 06-18 Abstract: accounting personnel need to use professional theoretical knowledge and practical experience to judge in many aspects, in order to carry out proper treatment on the occurrence of economic activity, can effectively reflect the financial position and operating results of the enterprise, which requires the accounting personnel with occupation judgmentability. Therefore, the correct use of accounting occupation judgment, constantly improve the ability of accounting occupation judgment, to ensure the quality of accounting information, accounting personnel is our urgent need to solve the problems. Key words: accounting occupation judgment; new accounting standards; influence 1 accounting occupation judgment the meaning and characteristics The accounting occupation judgment refers to the accounting personnel in accordance with the accounting standards and accounting system requirements, according to the characteristics of the environment of financial management and production management, with all their professional knowledge and practical experience of behavior in the process of accounting for uncertain economic issues. It runs through the whole process of accounting confirmation, measurement, record and report, its purpose is to ensure the quality of accounting information, make enterprise stakeholders to make the right decisions. To sum up, the accounting occupation judgment has the following characteristics: (1) subjectivity. The accounting occupation judgment is a course of action, it is affected by many factors, the degree of knowledge of judges practical ability, experience level and the economic environment. Because some judgment is difficult to have a clear and objective criteria, so that different people on the same matter judgment results may