新会计准则体系下会计职业判断的思考  

The Thought about Accounting Professional Judgment under New Accounting Standards System

作　　者：文运英[1] 王双云[2] 

机构地区：[1]湖南商学院会计学院,长沙410205 [2]湖南省财政厅,长沙410015

出　　处：《湖南商学院学报》2008年第1期86-88,共3页Journal of Hunan Business College

摘　　要：新会计准则体系是以原则导向为主的会计核算体系,属于原则导向性规则。在复杂、不确定以及变化的经济环境下,特别是在新会计准则体系下,会计职业判断越显其存在的价值。本文在界定会计职业判断内涵的基础上,对新会计准则体系下会计职业判断的具体体现和如何正确认识及运用会计职业判断以提高会计信息质量等问题进行了阐述。The New Accounting Standards System belongs to the Principle -oriented Model. Under the complicated, uncertain and varying financial circumstances, especially the New Accounting Standards System, the accounting professional judgment displays its value. Based on the definition of the connotation of the accounting professional judgment, this paper elaborates the questions of specific embodiment of the accounting professional judgment and ideas about knowing and using it to improve the quality of the accounting information.

关 键 词：新准则 会计职业判断 思考 

分 类 号：F23[经济管理—会计学]