| 会计准则制定基础与会计职业判断 |
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| 引用本文： | 沈四平,何力军.会计准则制定基础与会计职业判断[J].岳阳职业技术学院学报,2005,20(4):98-100. |
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| 作者姓名： | 沈四平 何力军 |
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| 作者单位： | 1. 岳阳职业技术学院,湖南,岳阳,4140002
2. 中南财经政法大学,湖北,武汉,430074 |
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| 摘 要： | 会计职业判断作为一种会计行为,在确认、计量、记录和报告过程中发挥着很重要的作用.可是会计职业判断同会计人员所处的会计环境有着很重要的关系.本文在分析会计职业判断概念的基础上,对会计职业判断的影响因素进行研究,并讨论了会计职业判断与会计准则制定基础的关系.
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| 关 键 词： | 会计职业判断 会计环境 会计准则制定基础 |
| 文章编号： | 1672-738X（2005）04-0098-04 |
| 收稿时间： | 07 20 2005 12:00AM |
| 修稿时间： | 2005-07-20 |
The Making Foundations of Accountin Griterion & the Judgment of Accounting Profession |
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| SHEN SI-ping,HE Li-jun.The Making Foundations of Accountin Griterion & the Judgment of Accounting Profession[J].Yueyang Vocational Technical College,2005,20(4):98-100. |
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| Authors: | SHEN SI-ping HE Li-jun |
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| Abstract: | The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior. But the judgment of accounting profession has very important relations with the accounting environment which the accounting personnel stay in. This paper studies the influence factors to the judgment of accounting profession on the basis of analyzing the concept of the judgment of accounting profession and discusses the relations of the judgment of accounting profession and the making foundations of accounting criterion. |
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| Keywords: | the judgment of accounting profession accounting environment the making foundation of accounting criterion |
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