会计职业判断与风险控制.docVIP

题目：会计职业判断与风险控制 会计职业判断与风险控制 ［ ］随着我同市场经济的发展和会计改革的不断深入，会计职业判断也越来越受到社 会各界的广泛关注。木文具体分析Y会计职业判断的概念及其影响因素、运用现状和存在问 题，提出了通过完善会计规范体系，健全公司治理结构，提高会计人员理论知识水平，加强 职业道徳素养，优化会计职业判断，提出了风险控制措施。本文简耍介绍了会计职业判断的 概念，在影响因素的基础上重点分析了会计职业判断的运用现状和存在问题，并提出了会计 风险的应对措施，对会计风险的控制冇着重要的借鉴意义。 ［关键字］会计职业判断 影响因素 风险控制 Accounting professional judgment and risk control [Abstract] With the development of China’s market economy and sessions took into account reform continued to deepen, and accountants ’ professional judgement more and more widespread concern in the community. This article analyzes the concepts and influencing factors of professional judgment in accounting, application status quo and existing problems. Presented by accounting standard system, a sound corporate governance structure, improve staff knowledge levels, strengthening professional moral accomplishment, optimize the accountants * professional judgment, proposes the risk control measures, This article briefly describes the concept of accounting professional judgement, in analysis of influence factors on the basis of focusing on the present situation and application of professional judgment of accounting problems and accounting risk response measures, on the accounting risk control is of great significance. [Key word] Accounting professional judgment Factors affecting risk control 11 1 1 2 4 （―）会计职业判断概念 二、会计职业判断的现状和存在的问题 （二）会计职业判断的影响因素 二、会计职业判断的现状和存在的问题 TOC \o 1-5 \h \z HYPERLINK \l bookmark7 \o Current Document \h （一） 会计职业判断的运用现状 4 HYPERLINK \l bookmark6 \o Current Document \h （二） 会计职业判断存在的问题 5 HYPERLINK \l bookmark9 \o Current Document \h 三、会计职业判断的风睑控制 6 HYPERLINK \l bookmark10 \o Current Document \h （一） 会计风险的特性 6 HYPERLINK \l bookmark11 \o Current Document \h （二） 会计风险分类 6 HYPERLINK \l bookmark12 \o Current Document \h （三） 会计风险的应对 7 结论 S［騰 10 HYPERLINK \l bookmark14 \o Current Document \h ［ ］ 11 引言 会计职业判断水平影响着会计信息质量，同时也受到若干因素的影响和制约。木文详细 介绍ffi要了会计职业判断的概念和影响因素，分析了会计职业判断的运用现状和存在的问题, 在此基础上阐述了包括主体因素、客体因素和环境因素在内的影响会计职业判断的因素，以 及会计职业判