会计职业判断在固定资产核算中的应用及相关问题分析  

Application of Accountant's Professional Judgment in Statistical Accounting of Fixed Assets and Related Problems

作　　者：刘慧[1] 张华伦[1] 

机构地区：[1]西安理工大学工商管理学院,陕西西安710048

出　　处：《重庆工学院学报》2003年第2期75-77,88,共4页Journal of Chongqing Institute of Technology

摘　　要：会计职业判断在固定资产确认、计量、折旧和计提减值中广泛应用,并存在自由度过大的问题。为保证会计职业判断的合理性,建议完善会计法规,加强监督,进行多部门合作及提高会计人员素质。This paper analyzes the wide application of accountant's professional judgment in the confirmation, calculation of fixed assets and points out the existing problem that there is too large a freedom scale in it. In order to ensure reasonable accountant's professional judgment, it is suggested to perfect rules and laws, to strengthen supervision, to carry out multi-department cooperation, and to improve the quality of accountants.

关 键 词：固定资产核算 会计职业判断 会计法规 会计监督 计提 计量 会计人员 素质 企业会计准则 

分 类 号：F275[经济管理—企业管理] F231[经济管理—国民经济]