摘要
我国现行的企业会计准则体系已经实现了由"规则导向"向"原则导向"的转化。在会计活动中,会计核算对职业判断提出了更高的要求,会计职业判断的重要性愈发突显;然而,由于会计准则本身的局限性和经济业务事项的复杂性,致使在会计职业判断过程中,很容易出现多方操纵等诸多问题。本文基于内部控制角度,从会计职业判断的特点及应用性出发,提出综合运用内部控制要素来提高会计职业判断的可靠性,旨在合理保证判断的公允性,进而提高会计信息质量。
The current accounting standards for business enterprises in China has achieved transition from 'rule-based' standards to 'principle-based' standards. Accordingly accounting puts forward a higher requirement for professional judgment, which is becoming more important. However, due to the limitation of accounting standards and complexity of economic activities, problems such as manipulation by multi-parties are easy to emerge in the process of exercising professional judgment. This article begins with the features and application of accounting professional judgment from the perspective of internal control. It presents the idea of comprehensively using internal control elements to improve the reliability of accounting professional judgment, in order to reasonably assure the fairness of judgment to enhance the quality of accounting information.
出处
《中国注册会计师》
北大核心
2016年第3期95-97,3,共3页
The Chinese Certified Public Accountant
