现行会计准则对会计职业判断质量影响因素分析  

Impact of the Current Accounting Standards on Accounting Professional Judgment Quality

作　　者：赵津宁[1] 王颖驰[1] 

机构地区：[1]佳木斯大学,佳木斯154007

出　　处：《价值工程》2014年第11期171-172,共2页Value Engineering

摘　　要：本文通过对现代会计准则对会计职业判断质量影响因素分析研究,提出了几点提高我国会计人员职业判断质量的对策,有效提高我国企业财务管理与运营水平。Through the study on the impact of the modern accounting standards on accounting professional judgment quality, this paper proposed several measures to improve the accounting personnel professional judgment quality and the corporate financial management

关 键 词：企业会计 会计职业判断质量 会计准则 

分 类 号：F233[经济管理—会计学]