UC知道谁能替我翻译一下论文的摘要
来源：百度知道 编辑：UC知道 时间：2024/05/10 07:02:02
摘要:随着我国市场经济的高速发展，企业所处经济环境的日趋复杂，企业经济事项的不确定性也逐渐增多，需要会计人员运用职业判断能力在会计准则允许的范围内做出判断。提高职业判断能力是我国市场经济发展的要求。依据会计职业判断“主观，权衡，专业，受制约”的特点，结合会计职业判断在我国目前的具体体现和影响因素，针对会计职业判断存在的问题，进行研究和分析。
关键词：会计职业判断 会计原则 会计准则 职业道德
Abstract: As China's market economy has developed rapidly, faced economic environment is becoming increasingly complex. Enterprise economic matters, the uncertainty is gradually increasing, need to use accounting Professional Judgment in accounting standards to the extent permitted to make a judgment. Professional Judgment improve our market economic development. Accounting professional judgment based on "subjective judgment, professional and restrained" feature with the accounting professional judgment currently in China and a concrete manifestation of factors affecting the accountancy professional judgment of the problem, for research and analysis.
keyword: Accounting Professional Judgment Accountant principle Accountant standard professional ethics
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