会计职业判断在企业会计核算中的应用.doc

摘要:目前随着市场经济的逐步完善和发展，经济环境变得日益复杂、形式多样，不确定性也日益增大。无论是会计准则还是会计制度等一系列会计标准的原则性日益增大，在这种情况下会计职业判断的空间也得到进一步扩展。专业性的会计职业判断在规范的会计执行体系中地位日益凸显，直接影响着会计信息质量。同时在现实的会计工作实务过程中会计职业判断的质量因为会计人员素质问题的不同使得结果有待商榷，同时利益的诱惑让不少人滥用会计职业判断。就目前状况如何提高会计人员职业判断能力，并尽可能有效制止会计职业判断滥用行为，就成了一个必须面对并解决的问题。

　　　本文首先介绍了会计职业判断的研究背景及意义并结合国内外的研究现状引出会计职业判断；其次对会计职业判断相关理论进行阐述；再次，阐述了会计职业判断在企业会计核算中的应用，通过具体企业的具体应用来分析会计职业判断在现实中的问题；最后，从我国会计环境方面、会计从业人员等影响因素方面来完善会计职业判断在会计核算中的应用。

关键词 会计职业判断；会计核算；会计环境

Abstract:At present, with the gradual perfection of market economy and development, the economic environment has become more and more complex, diverse forms, uncertainty is increasing day by day. Whether the principle of accounting standards and accounting system and a series of accounting standards is increasing day by day, has been further extended in the space of accounting occupation judgment in this case. Professional accounting occupation judgment status in standardizing accounting system has become increasingly prominent, directly affects the quality of accounting information. At the same time in the accounting practice of the practical process of the quality of accounting occupation judgment because the quality of accounting personnel of different makes the results questionable, at the same time, the interests of the temptation to let many people abuse the accounting occupation judgment. How to improve the current state of the accountancy professional judgment, and as effectively as possible to stop the accounting professional judgment abuse has become a must face and resolve the problem.

　　This paper first introduces the research background and significance of the accounting professional judgment combined with domestic and foreign research leads to the accounting professional judgment; Secondly, the accounting occupation judgment theory; Thirdly, this paper expounds the accounting professional judgment in the application of enterprise accounting,, through professional judgment of accounting through the analysis of the specific application in the application of enterprise accounting ; Finally, From the aspects of environmental accounting in our country, the influence factors such as accounting professionals to improve the application of the accounting professional judgment in accounting.

Keywords：Accounting professional judgment  Accounting   Accounting environment