浅谈新会计准则下会计从业人员职业判断能力的提高  

作　　者：赵美玲[1] 

机构地区：[1]宁夏回族自治区血液中心

出　　处：《财经界》2015年第36期306-307,共2页Money China

摘　　要：随着新会计准则的推行实施,习惯按部就班执行会计核算工作的思维方式已经远远不能跟随会计准则改革的发展。新的发展趋势下,会计职业人员不仅需要扎实的知识基础,认真的工作态度,更需要过硬的会计专项质量要求。全文围绕对会计职业判断能力的影响因素、特点、遵循原则等展开论述,论述怎样培养和提高会计人员会计职业判断能力的途径和方法。along with the implementation of new accounting standards implementation, the original system as the main body of accounting sys- tem, used to operation is completed by the chapter of accounting work thinking way already can not adapt to the development of the reform of ac- counting standards. Therefore, under the new situation for the accounting personnel must have the accounting professional judgment ability is the ba- sic quality requirements. The connotation of the full text through to the ac- counting professional judgment ability, influence factors, characteristics, fol- low the principle, put forward how to cultivate and improve the account- ing personnel ways and methods of accounting professional judgment ability.

关 键 词：新会计准则 会计职业 判断能力 提高 

分 类 号：F233[经济管理—会计学]