我国会计人员职业判断能力研究

摘    要

会计职业判断是会计发展和社会进步的产物，它是指会计从业人员在面临不确定会计事项的情况下，运用自己丰富的专业知识、逻辑分析能力和职业经验，对会计事项处理和财务报表的编制应采取的原则、方法、程序进行判断与选择的过程。随着整个社会经济的快速发展，我国会计标准又实行了与国际惯例的接轨，越来越多的不确定会计事项需要会计人员运用职业判断来进行处理，会计人员身处的会计环境和会计处理对象也日趋复杂，会计人员职业判断能力的问题日显重要。从总体上看，我国会计人员的职业判断水平不高，很多会计人员缺乏职业判断的意识和主动性，整体的专业素质也有待提高，这种现状很难适应当今经济社会发展和会计制度改革的要求，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，就成了一个有待解决的重要问题。
关键词：会计人员；职业判断能力；要求；解决问题
Abstract

The accounting professional judgment accounting is the product of accounting development and social progress. In the face of uncertain accounting events, accounting practitioners are able to choose the right rules, methods and processes to judge and make decisions on accounting matters and preparation of financial statements by using of their own professional knowledge, logical analysis ability and professional experience. With the rapid development of social economy, China's accounting standards are connected with the international convention. More and more uncertain accounting events need to use professional judgment to process. The accounting environment and object has become more and more complex. It is very important to obtain the ability of professional judgment for accountants. Generally speaking, the professional judgment level of accounting personnel in China is still low. A lot of accountants lack of consciousness and initiative and the whole professional quality also need to be improved. This situation is hard to keep pace with the current economic situation and social development. It is an urging task to improve the accountant professional judgment ability, and to stop effectively abusing accounting professional judgment.
Keywords: accounting personnel; Professional judgment ability; Requirements; Solve problems

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