论会计职业判断与会计信息质量的关系.doc

摘要:在日趋复杂的市场经济环境中，会计摆脱不了职业判断，会计信息质量的真实性有赖于客观、公允的会计职业判断。并且会计人员的职业判断能力是影响会计信息质量的重要因素之一。在新的会计准则体系下必须注重健全法制和监管体系的建设，加强对会计人员职业判断能力的培养和提升，才能有效制止利用会计职业判断提供虚假会计信息的行为。本文分析会计职业判断对会计信息质量的影响。进而探讨影响会计职业判断的因素并提出提高会计职业判断的几点思路，认为应当采取：建立基于职业判断能力导向的教育培养机制、加强会计职业道德建设、在企业的内部控制体系中建立会计职业判断能力培养机制、建立良好的会计监管制度、提高会计人员的素质等几个方面的措施改善我国目前会计职业判断存在的诸多问题。

关键词：会计职业判断，会计信息质量，建议

Abstract:In the complex economic environment, the accounting could not escape the occupation judgment, accountant the occupation judgment determines the quality of accounting information. And the accountant occupation judgment ability affect the quality of accounting information is one of the important factors. In the new accounting standards system must pay attention to improving the legal system and supervision system construction, strengthen the accountant occupation judgment ability cultivation and promotion, in order to effectively suppress the use of accountant occupation judgment to provide false information of accounting behavior. This paper analyzes accountant the occupation judgment effects on the quality of accounting information. And to explore the impact of accounting occupation judgement factors and puts forward some ideas of accountant occupation judgment, that should take: the establishment based on the occupation judgment ability oriented education, to strengthen the accounting occupation morals construction, in the enterprise's internal control system in the establishment of accounting occupation judgment ability cultivation mechanism, establish a good accounting supervision system, improve accounting the quality of personnel and other aspects of the measures to improve our present accountant the occupation judgment problems.

Key words：Catering，Cost control，A study of problem

在日趋复杂的市场经济环境中，会计摆脱不了职业判断，会计信息质量的真实性有赖于客观、公允的会计职业判断。并且会计人员的职业判断能力是影响会计信息质量的重要因素之一。在新的会计准则体系下必须注重健全法制和监管体系的建设，加强对会计人员职业判断能力的培养和提升，才能有效制止利用会计职业判断提供虚假会计信息的行为。本文分析会计职业判断对会计信息质量的影响。进而探讨影响会计职业判断的因素并提出提高会计职业判断的几点思路。