浅谈会计职业判断能力.docxVIP

提高会计职业判断公允性的思考 ［扌商要］随着我国市场经济的发展和全球经济一体化趋势不断加强，会计环境 FI益复杂多变，不确定性经济事项也FI益增多，而会计标准却FI趋简约，赋予会 计人员更多的职业判断空间。本论文以会计职业判断公允性为主要内容，分析了 会计职业判断的主要形式和衡量标准，对我国会计职业判断公允性的现状进行了 探讨，并从主观因素和客观因素两方面对公允性的现状进行分析。最后针对如何 提高会计职业判断的公允性提出可行性建议。 ［关键词］会计人员职业道德公允性 Con sideration on improving fair ness of accounting professionaljudgment [Abstract] With the in creasing developme nt of market economy in our country and in teg rati on of global econo my, the accounting environme nt is becomi ng more complex, which makes economic matters more uncertainty. However, the accounting standards are getting simpler, which entitles