新会计准则下会计职业判断影响分析（）.docVIP

新会计准则下会计职业判断影响分析（） Analysis of the influence of new accounting standards on accounting professional judgment 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 professional judgment, and constantly improve the ability of accounting professional judgment, and ensure the quality of accounting information, accounting personnel in our country urgently need to solve the problem. Key words: accounting professional judgment; new accounting standards; influence 1, the meaning and characteristics of accounting professional judgment 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, recording and reporting. The purpose is to ensure the quality of accounting information and make the relevant stakeholders make correct decisions. To sum up, accounting professional judgment has the following characteristics: (1) subjectivity. Accounting professional judgment is a process of behavior, which is influenced by many factors, such as the degree of knowledge, practical ability, level of experience and economic environment of the judge. Because some judgment is difficult to have a clear and objective criteria, so that different people on the same matter judgment results may be different, and accounting standards also allows b