试论会计职业判断中的责任问题_会计.docVIP

PAGE 重庆大学成教（自考）毕业设计（论文）试论会计职业判断中的责任问题专业班级： 2012级会计本科 助学单位： 重 庆 大 学 学生姓名： 准考证号： 指导教师： 起止日期： Adult-Education（Self-Study） Graduation Design（Thesis）of ChongqingTry to talk about responsibility of accounting professional judgmentClass in Specialty: 2012 Levels of Accounting Undergraduate Classes Help-learning Unit: Name of Student: Admission Ticket Number: Supervisor: Starting and ending time: Occupation Education Center of Continuing EducationChongqingApril 2014重庆大学成教（自考）毕业设计（论文） 中文摘要 PAGE I摘 要随着我国市场经济的不断发展和全球经济一体化经济趋势不断加强，会计环境日益复杂多变，不确定性经济事项也日益增多，而会计标准却日趋简约，赋予会计人员更多的职业判断空间，会计职业判断越显其存在的价值，会计人员由于各方面因素的影响，在职业判断中可能存在判断结果不客观等问题，这样就会给企业带来不同程度的经济等方面的损失，这个时候就要追究相关责任问题。本文对会计职业判断中的责任主体和客体进行了分析，阐述了会计职业判断中的责任问题。关键词：会计职业判断 责任 相关问题重庆大学成教（自考）毕业设计（论文） ABSTRACT PAGE IIABSTRACTWith the continuous development of our country market economy and global economic integration trend of economic increasing, accounting environment increasingly complex and changeful, increase of uncertainty in economic matters, and accounting standards is contracted, give more space of professional judgment, accounting personnel accounting professional judgment is show the value of its existence, accounting personnel because of the influence of the factors may exist in the professional judgment to judge result is not objective, this will bring different degree of economic losses, this time will be investigated for related responsibility. In this paper, the accounting professional judgment in the liability subject and object are analyzed, this paper expounds the responsibility of accounting professional judgment.Key words：The accounting professional judgment responsibility Issues related to重庆大学成教（自考）毕业设计（论文） 目录 PAGE 18目 录中文摘要Ⅰ ABSTRACT………………………………………………………….……Ⅱ TOC \o 1-3 \h \z \u HYPERLINK \l _Toc HYPERLINK \l _Toc 2会计职业