摘要
民营企业会计人员职业判断力低下的原因主要在于制度设计缺陷多、会计人员自身素质低、民营企业微观环境差以及现行会计准则和会计制度给企业留下的会计处理选择空间过大等。目前,我国法律环境的逐步改善和非传统会计业务的出现,使得提升民营企业会计人员职业判断力显得更为迫切。强化民营企业会计人员培训、整治内部违规操作、净化外部环境是提升民营企业会计人员职业判断力水平的必然途径。
Sense of accountant of non-public enterprise is not high because of devise of system, diathesis of personnel, setting of non-public enterprises, space of management of accountant, and so on. With improving of law and emergence of non-traditional accountant operation, to improve the sense of account of non-public enterprise is more and more important nowadays. To strengthen training, renovate operation out of line inside, purify the setting of outside are the methods to upgrade the sense of account of non-public enterprise.
出处
《天水师范学院学报》
2007年第2期115-118,共4页
Journal of Tianshui Normal University
关键词
民营企业
会计人员
职业判断力
提升途径
non-public enterprise
accountant
sense
factor-analyzing
methods to upgrade
