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2006年03 期
| 标题 |
| 浅谈《企业会计制度》与会计人员职业判断力(28 卷) |
| 英文标题 |
| A Tentative Discussion on "Enterprise Accounting System" and the Professional Judgment Ability of Accounting Personnel |
| 摘要 |
| 《企业会计制度》和会计准则是会计信息加工和生成的技术性规范。会计人员的职业判断力是影响会计信息质量的重要因素。本文通过分析职业判断力在会计原则选择、会计政策选择和会计估计中的体现，提出建立职业判断意识;提高会计人员的理论和职业道德水平;积累会计人员职业判断 |
| 作者 |
| 新闻作者:银贵平 |
| 关键字 |
