摘要
文章分析了会计职业判断对会计信息质量的影响，提出了强化会计职业判断能力、提高会计信息质量的方法和途径。
Effects of accountant career judgment on accountant message quality were analyzed. Methods and paths that enhanced the ability of accountant career judgment and improving accountant message quality were expounded.
作者
张祖荣
ZHANG Zu-rong （Finance Department of South China Normal University, Guangzhou, Guangdong 510631,China ）
出处
《平原大学学报》
2006年第4期16-18,共3页
Journal of Pingyuan University
关键词
会计信息
信息失真
会计职业判断
accountant message
accountant message distortion
accountant career judgment
