摘要
新会计准则下影响会计职业判断的因素主要有:会计法律、法规;不同利益主体;企业经营环境;财务会计报告的质量要求;会计人员的素质与动机。提高会计人员业务素质;坚持诚信原则和遵守职业道德;坚持独立原则、合理权衡相关性原则;加强会计人员职业道德建设;进一步完善会计监管体系是确保会计人员正确运用职业判断的重要途径。
The factors which affect professional judgment of accountants in the context of new accounting standards are： ac counting statutes and regulations,different beneficial bodies,enterprise＇s running environment,quality requirements from financial accounting reports,qualities and motives of accountants. The following measures can be taken into account： improving working qualities of accounts,insisting on honesty principle and abiding by professional morals,sticking to independence principle and properly weighing reciprocity,strengthening moral constrution of accountants and further perfecting accounting supervision system to guarantee advisable application of professional judgment.
出处
《财务与金融》
北大核心
2009年第2期54-57,共4页
Accounting and Finance
关键词
新会计准则
职业判断
会计监管
New Accounting Standards
Professional judgment
Accounting Supervision
