浅析会计职业判断在企业中的运用

摘要

企业会计准则颁布和实施后，职业判断作为企业会计人员的专业素质，日益受到学者和企业的关注。由于职业判断贯穿于会计确认、计量、记录和报告的全过程，因此职业判断能力的高低对于确保会计信息质量具有非常重要的作用。本文结合作者的实际工作经验和体会，从主客观因素入手，全面分析职业判断的点和面，归纳会计职业判断定义、原则、内容和程序，为读者提供体系化的思考路径。%After the issue and implementation of Accounting Standards for Business Enterprises, professional judgment, as a professional quality of enterprise accountants, is given more and more attention by scholars and enterprises. Professional judgment goes through the whole process of accounting confirmation, mea-surement, record and report, so the ability of professional judg-ment plays a pivotal role in ensuring the quality of accounting in-formation. Combined with the writer's practical work experience and feeling, starting from subjective and objective factors, this paper made a comprehensive analysis on professional judgment, and summarized the definition, principle, content and procedure of accounting professional judgment, aiming to provide a system-atic thinking path for the readers.