浅谈会计职业判断  

On the professional judgment of accountant

作　　者：王敏[1] 王军[2] 

机构地区：[1]中国石化集团江汉石油管理局,湖北潜江433124 [2]中国石化集团江汉石油管理局油建处,湖北潜江433123

出　　处：《江汉石油职工大学学报》2005年第5期73-74,共2页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：会计职业判断是在会计理论指导下的经验判断。为了能准确、及时地反映企业当前的财务状况、经营业绩和资金流量,有效地维护和增长企业经济效益,会计人员应从以下四个方面来提高会计职业判断能力,即树立职业判断意识、学习与掌握基础和专业知识、不断积累实践经验和提高职业道德水平。The professional judgment oI accountant is the experience judgment under the guidance of accounting theory. In order to reflect enterprises present financial situation,business performance and flow of fund accurately and in time,safeguard and increase enterprise＇s economic benefits effectively, accounting personnel should improve the ability of accounting professional judgment from the four respects.to establish professional judgment consciousness, to learn and master the foundation and professional knowledge, to accumulate practical experiences and to raise professional ethics competence constantly.

关 键 词：会计 职业判断 业务素质 

分 类 号：F233[经济管理—会计学]