提升会计职业判断能力问题的思考.docVIP

S：提升会计职业判断能力问题的思考 提升会计职业判断能力问题的思考 ［ ］经济的发展使企业问竞争日趋激烈，企业面临的风险和不确定性因素大大提高，会 计环境和会计处理对象口趋复杂。新会计制度的颁布实施，增大了会计处理的选择空间，在 许多方面，需要会计人员运用专业理论知识和实践经验进行判断，以对企业发生的经济活动 进行恰当的处理，合理奋效地反映企业财务状况与经营成果，为企业投资者和经营者提供准 确的会计信息。本文试从会计重要地位、会计的重心在管理网方面入手，引出并深入闹述会 计职业判断能力的内涵和外延。进血从会计职业判断在会计原则选择；会计政策选择和会计 估计三个方面进一步说明会计职业判断能力的M?体体现。在兼顾会计职业运用中应注意的事 项吋提出了会计人员的职业判断能力提高的几种途径，以冀会计人员在市场经济发挥广人的 作用。 ［关键词］会计职业判断能力问题思考 Considering of Raising Accouting Profession Judge Capabilities [Abstract] Economy development make the competition between enterprises getting stronger, the risk and uncertain factors the enterprises are facing is raised highly, the accounting enviroment and dealing objects are getting more and more complex. The publishing and carry out of new accounting rule enlarges the accouting dealing space to choose, in many fields, the accoutants are required to use specific theory knowledge and practice experience to judge to make proper deal to the economic action of enterprises, to reflect enterprises financial status and operation result properly and effectively, to provide accurate accounting information to enterprise inverstors and operators. This article of thesis is trying to induce and state the meaning and extension of accounting professional judge capability from two sides the importance and emphasis of accouting, further to explain the exact reflection of accounting professional judge capability from three points: accounting professional judge capability in accounting rule selection; accounting policy selection and accouting evalation. To put up several ways to raise accouting persons profession judge capabities when considering the do’s and donVs in the appliction of accouting profession, hoping the accouting persons to enlarge their role in market economy. [Key word] accounting professional judge capability question considering 目录 TOC \o 1-5 \h \z 弓I胃 1 一、 会计管理是会计工作的重要内容 1 （一） 鬧家的形势耍求，更现会计管理的重要性 1 （二） 在会计工作转会计的管理工作 1 （三） 会计工作不单纯包括会计核算，它还包括会计管理工作 1 （四） 会计管理是经济管理的要求组成部分，是会计工作的重要内容 2 二、