摘要
在会计准则施行过程中,由于经济环境的不确定性、会计认识的多元性、会计目标理论的要求、资产负债观理论的应用等诸多因素,使会计职业判断成为现实需要。会计职业判断在会计准则的应用中,需要提高基本准则、一般业务准则和会计报告准则项目职业判断的科学预测和准确预期能力,从而提高企业的经营水平。
Putting accounting principles into practice makes accounting professional judgment the reality need caused by the unstable economic environment,the various understandings on accounting,the requirements of accounting goals,and the application of asset liability view.Applying professional judgment into accounting principles in terms of basic rules,general business rules and accounting report rules,the capability of scientific prediction and precise prospect should be increased so as to improve business operation skills.
出处
《商业经济》
2012年第5期97-98,共2页
Business & Economy
关键词
会计职业判断
原则导向
资产负债观
基本准则
具体准则
accounting professional judgment
principle orientation
asset liability view
basic rules
specific ruels
