| 关于会计专业判断的探讨 |
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| 引用本文： | 邱永芳,饶绍伦.关于会计专业判断的探讨[J].成都纺织高等专科学校学报,2003,20(2):38-42. |
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| 作者姓名： | 邱永芳 饶绍伦 |
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| 作者单位： | 成都纺织高等专科学校人事处,经外系,成都610023 |
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| 摘 要： | 通过对会计专业判断的影响因素、判断标准和依据的讨论 ,认为只有提高会计人员业务能力和职业道德水平 ,掌握会计专业判断的方法 ,才能保证会计信息资料的客观真实
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| 关 键 词： | 企业会计 专业判断 标准 方法 会计政策 |
| 文章编号： | 1008-5580(2003)02-038-05 |
| 修稿时间： | 2002年10月8日 |
Probe Into Judging Accounting Major |
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| QIU Yong-fang,RAO Shao-lun.Probe Into Judging Accounting Major[J].Journal of Chengdu Textile College,2003,20(2):38-42. |
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| Authors: | QIU Yong-fang RAO Shao-lun |
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| Abstract: | By discussing about its influential factors, judging standard and foundation of accounting major judgment, the paper introduces that only if accountants' professional capability is to be improved and method of accounting major judging is to be mastered, accounting information material could be objective and correct. |
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| Keywords: | Enterprise accounting Major judging Standard Method Accounting policy |
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