会计职业判断在会计实务中的应用.doc

摘要:随着市场经济和社会经济的逐步发展，会计职业判断环境也相应变得日益复杂化和多变化，导致经济事项的不确定性也随之增加。同时，会计准则和制度等标准的原则性，在会计信息国际化的趋势中也变得越强，因此会计职业判断的空间就会不断扩大。本文将以理论知识作为研究的基础，首先在对会计职业判断的概念的基础上，阐述了会计职业判断的含义、特点、目标和原则，明确会计职业判断的重要性；然后提出了会计职业判断在会计实务中的具体体现及应用现状分析，从内部和外部分析影响会计职业判断的因素；最后，将对如何保证会计职业判断运用恰当提出了一些相关的建议。

关键词:会计，职业判断，会计实务，应用

Abstract:Along with the market economy and the gradual development of the social economy, the accounting professional judgment also become increasingly complicated environment corresponding and much change, resulting in economic matters of uncertainty also will increase. At the same time, the accounting standards and the system of standard of principle, in the accounting information in the trend of internationalization also become stronger, so the accounting professional judgment of the space can be expanded. This paper will with theoretical knowledge as the basis of study, first in the accounting professional judgment on the basis of the concept of, this paper expounds the meaning of the accounting professional judgment and target, clearly the importance of accounting professional judgment; And then puts forward the accounting professional judgment accounting practice in the concrete embodiment and application status analysis, from the analysis of the internal and external influence factors of accounting professional judgment; Finally, on how to ensure that the accounting professional judgment using proper puts forward some relevant Suggestions. 

Keywords: accounting, professional judgment, accounting practice, application

　　　会计人员在进行职业判断的过程中，始终面临着相关性和可靠性、利益驱动、公允公正等观念和立场的矛盾与权衡选择。会计职业判断运用是一把“双刃剑”。准确的会计职业判断能够恰当、公允地反映发生的经济业务事项的实质，为利益相关者提供真实的会计信息，并能够使社会资源得到合理的分配；反之，错误的职业判断会扭曲会计经济业务的实质，从而产生错误的会计处理和会计信息，引导利益相关者进行错误的决策，进而影响社会资源的配置效率。从总体上看，我国会计人员仍然习惯于按照现成的规定生搬硬套，缺乏职业判断的意识和主动性。所以，对会计职业判断进行理性思考，合理把握会计职业判断，如何提高会计人员的职业判断能力，并尽有可能的制止会计职业判断滥用的行为，已成为社会上不可忽视的问题。