新会计准则下的会计职业判断研究

摘要
2006年2月15日，财政部发布的新会计准则成为人们关注的焦点。美国安然事件等会计作假事件引起我们对会计职业判断的思考。本文先阐述会计职业判断的概念，进而分析影响会计职业判断的因素，在此基础上，指出会计职业判断对会计信息的影响。自2007年开始在上市公司实施的新准则究竟有何变化，这些变化引起的会计职业判断有哪些，本文一一分析。综述得出提高会计职业判断的三种途径，以促进我国会计工作与国际的接轨。

关键词：新会计准则；会计职业判断；途径
Research on Professional Judgement under the New Accounting Standards
ABSTRACT
On February 15, 2006, the Ministry of Finance had issued new accounting standards and it became the focus of all attention.Enron and other accounting fraud events in USA make us pay more attention to the judgement of the accounting professional. This article first described the concept of Professional Judgement, and then analyzes the factors that affect the professional judgement, basis on this then piont out how the judgement of accounting profession impact the accounting information. And then elaborate the changes of new standards which implement in listed companies since 2007, explain what’ll these changes brought for accounting professional judgement.) .In summary of Professional Judgement and obtained three ways which can promote China's accountancy integratate with international accountancy.

Key words:New Accounting Postulates;  Professional Judgement;  Method

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