正确运用会计估计以提高企业会计信息质量  

Proper Use of Accountings Estimates and Promote the Quality of Accounting Information

作　　者：缴国凤[1] 刘香云[1] 

机构地区：[1]河北职业技术学院,河北廊坊065000

出　　处：《河北职业技术学院学报》2005年第4期84-85,共2页Journal of Hebei Polytechnic

摘　　要：随着经济的发展,企业的经济业务变得日益复杂和不确定,对于不确定的交易或事项的处理,需要会计人员根据经济业务的特点进行估计和判断。会计估计是会计实务中必不可少的,如果会计估计运用不当就会影响到企业的会计信息质量,因此,应通过提高会计人员的素质和职业道德水平、建立严格的内部规章制度等措施来保证会计人员的估计和判断的合理性。The economic transactions of enterprise are getting more and more comphcate and undetermined. It needs abihty of accounting estimates and judgments of accountants to deal with these undetermined transactions well according to their features. Accounting estimates are very important in accounting practice. The quality of accounting information will be effected if the estimates are not used correctly. To be sure to make the estimates and judgments reasonable, the enterprise should help the accountants have high level of quality and morals and set up internal regulations.

关 键 词：会计估计 会计信息 职业判断 规章制度 

分 类 号：F23[经济管理—会计学]