摘要
如何真正掌握和领会新制度的实质精神,提高会计职业判断水平,是我们会计人员当前必须面对和解决的一大课题。
What accountants must face and solve now is how to understand the essence of the new accounting system to improve their professional judging ability.
出处
《山西科技》
2005年第4期25-26,共2页
Shanxi Science and Technology
关键词
会计职业判断
会计制度
职业道德
会计信息质量
accounting judgment
accounting system
professional ethics
accounting information quality
