CAJ | 학술논문

会计这门通用商业语言在经济全球化发展的大趋势下呈现出明显的“趋同化”特征，各国会计语言均开始讲“普通话”，但其中仍然夹杂“方言”。在这种背景下，会计职业判断的意义得到凸显。本文从会计职业判断的判断标准———会计准则入手，通过将我国企业会计准则中涉及会计职业判断语言措辞划分为五种类型，来实现对我国会计职业判断语言措辞应用现状的理解与把握，并由此发现存在的问题和不足，在此基础上对如何改进我国企业准则中会计职业判断语言措辞提出了有针对性的建议，以期能为我国会计准则的下一步改革作出些许贡献。
회계저문통용상업어언재경제전구화발전적대추세하정현출명현적“추동화”특정，각국회계어언균개시강“보통화”，단기중잉연협잡“방언”。재저충배경하，회계직업판단적의의득도철현。본문종회계직업판단적판단표준———회계준칙입수，통과장아국기업회계준칙중섭급회계직업판단어언조사화분위오충류형，래실현대아국회계직업판단어언조사응용현상적리해여파악，병유차발현존재적문제화불족，재차기출상대여하개진아국기업준칙중회계직업판단어언조사제출료유침대성적건의，이기능위아국회계준칙적하일보개혁작출사허공헌。
Accounting business language is characteristic of convergence in the trend for economic glo‐balization .Every country has begun to speak the language of accounting ,i .e .standard language of ac‐counting ,but still mixed with "dialects".In this context ,the significance of the accounting professional judgment has been highlighted . We divided accounting professional judgment language into five types based on the accounting professional judgment criterion———GAAP to study it and identify its problems or shortcomings .We made specific suggestions for how to improve accounting professional judgment lan‐guage ,with a view to making a little contribution to the reform of accounting standards .