略论中小企业会计人员的职业判断.docVIP

略论中小企业会计人员的职业判断 摘 要 经济的发展使企业间的竞争日趋激烈，中小企业面临的风险和不确定性因素也大大提高，会计环境和会计处理的对象更是日趋复杂，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，才能对发生的经济活动进行恰当的处理，才能合理有效地反映企业的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。本文在界定会计职业判断内涵的基础上，提出影响会计人员职业判断的基本因素有行业的经营特点，会计相关的法律法规，公司治理结构与财务会计报告的质量要求，会计人员的专业技术水平。在我国现行会计准则下，对会计人员职业判断的要求有会计原则选择的要求，会计政策的要求，会计估计的要求。我国中小企业会计人员职业判断能力的现状表现为会计人员整体素质偏低，会计人员职业道德观念薄弱，企业管理层财务知识缺乏，会计监管不力。另外，提出了提高中小企业会计职业判断的对策：转变思想观念，培育职业判断意识；加强企业内部财务控制体系；提高综合素质，培养终生学习的能力；加强实践训练，提高解决实际问题的能力；加强职业道德的修养等。 关键词：会计职业判断 遵循的原则 对策 Zhao xuegang small and medium-sized enterprise accounting personnel professional judgment Abstract Economic development makes the competition between enterprises, small and medium-sized enterprises are faced with the risk and uncertainty factors are also greatly improved, the accounting environment and accounting object is increasingly complex, increase the accounting choice space, in many ways, need accounting personnel with professional theoretical knowledge and practical experience to judge, to properly handle economic activities, reasonable can effectively reflect the financial position and operating results of an enterprise, investors and operators to provide accurate accounting information for the enterprise.In this paper, on the basis of defining the connotation of the accounting professional judgment, puts forward the basic factors influencing the professional judgment of accounting personnel have the operating characteristics of the industry, laws and regulations related to accounting, corporate governance structure and the quality requirements of financial and accounting reports, accounting personnel's professional technology level. Under current accounting standards in our country, the requirement of professional judgment of accounting personnel have choice to accounting principles, the requirements of accounting policies and accounting estimates. The current situation of our country small and medium-sized enterprise accounting personnel profession