CAJ | 학술논문

会计信息失真，经济犯罪屡有发生，甚至会计人员处理会计事项时也存在着风险，这些都与会计人员的职业判断能力有着直接和间接的关系。如今管理手段日益现代化，管理复杂和多样化，会计人员应加强理论学习和实践技能的训练，熟练掌握国家的政策和法规，国家要进一步完善会计环境。从而提高会计人员的职业判断能力，减低会计人员的会计风险。
회계신식실진，경제범죄루유발생，심지회계인원처리회계사항시야존재착풍험，저사도여회계인원적직업판단능력유착직접화간접적관계。여금관리수단일익현대화，관리복잡화다양화，회계인원응가강이론학습화실천기능적훈련，숙련장악국가적정책화법규，국가요진일보완선회계배경。종이제고회계인원적직업판단능력，감저회계인원적회계풍험。
Accounting information lacks fidelity.Economic criminals oftenoccur,Risks even exist when accountant personnels deal with accounting affairs.All these are directly or indirectly connected with professional judgement of accountant personnels.Nowadays,management measures become more and more medernized,complicated and various,so accountant presonnels should focus on theory study and skill practice,skillfully mastering our country's policy and regualtions.Meanwhile,accounting environment should be perfected so as to improve professional judgement and reduce accounting risks of accountant prrsonnels.