岳阳职业技术学院学报
嶽暘職業技術學院學報
악양직업기술학원학보
Yueyang Vocational Technical College
2005年
4期
98~100
,共null页
会计职业判断 会计环境 会计准则制定基础
會計職業判斷 會計環境 會計準則製定基礎
회계직업판단 회계배경 회계준칙제정기출
the judgment of accounting profession;accounting environment; the making foundation of accounting criterion
会计职业判断作为一种会计行为,在确认、计量、记录和报告过程中发挥着很重要的作用.可是会计职业判断同会计人员所处的会计环境有着很重要的关系.本文在分析会计职业判断概念的基础上,对会计职业判断的影响因素进行研究,并讨论了会计职业判断与会计准则制定基础的关系.
會計職業判斷作為一種會計行為,在確認、計量、記錄和報告過程中髮揮著很重要的作用.可是會計職業判斷同會計人員所處的會計環境有著很重要的關繫.本文在分析會計職業判斷概唸的基礎上,對會計職業判斷的影響因素進行研究,併討論瞭會計職業判斷與會計準則製定基礎的關繫.
회계직업판단작위일충회계행위,재학인、계량、기록화보고과정중발휘착흔중요적작용.가시회계직업판단동회계인원소처적회계배경유착흔중요적관계.본문재분석회계직업판단개념적기출상,대회계직업판단적영향인소진행연구,병토론료회계직업판단여회계준칙제정기출적관계.
The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior. But the judgment of accounting profession has very important relations with the accounting environment which the accounting personnel stay in. This paper studies the influence factors to the judgment of accounting profession on the basis of analyzing the concept of the judgment of accounting profession and discusses the relations of the judgment of accounting profession and the making foundations of accounting criterion.
