| 会计职业判断能力新探——兼谈《企业会计准则—建造合同》在施工企业的运用 |
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| 引用本文： | 丛巍. 会计职业判断能力新探——兼谈《企业会计准则—建造合同》在施工企业的运用[J]. 重庆建筑, 2003, 0(3): 45-47 |
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| 作者姓名： | 丛巍 |
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| 作者单位： | 重庆工商大学会计学院 |
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| 摘 要： | 会计职业判断是会计人员的基本业务能力之一,有其自身的特点。会计职业判断在《企业会计准则—建造合同》和《企业会计制度》中充分体现出会计职业判断。提高会计人员职业判断能力主要从建设可评价化的会计职业道德规范体系、进一步完善法规制度、培养会计职业判断意识、提高素质、改革会计教学内容和教学方法等方面入手。
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| 关 键 词： | 建造合同 会计职业判断 会计职业道德规范体系 |
Discussing of Sence in Accountant Work |
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| Cong-Wei. Discussing of Sence in Accountant Work[J]. , 2003, 0(3): 45-47 |
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| Authors: | Cong-Wei |
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| Affiliation: | Cong-Wei Foreign Architecture |
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| Abstract: | It is one of the basic ability that sence in accountant work is showed self characteristic and its ability in exerting ofand.Adancing accountants sence of work,it is necessary that contructing an appraisable accountant work moral criteron system,perfecting rule of law,bringing up accountant work sence,adancing stuff,reforming accountant teaching contents and teaching means. |
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| Keywords: | bargain building judgment of accountant work moral criterion system of accountant work |
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