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[摘要] 会计职业判断作为会计人员在实践会计准则过程中形成的职业认知，对企业的经济业务和会计事项产生重要的影响，而会计职业判断是一个长期积累的过程， 收到诸多方面的因素的影响。 本文将通过 “以会计职业判断为中心，职业判断的运用和养成为两个基本点”的行文方式，首先从会计职业判断入手，论述会计职业判断的概念和理论，结合管理学和心理学学科理论，分析会计职业判断的现状和影响因素；其次联系企业会计准则，从会计标准、具体准则和会计实务三个方面论述其运用；最后在新企业会计准则基础上，从会计人员、企业和政府三个方面提出会计职业判断养成的举措，提升会计人员职业水平，改善会计职业现状，推进会计准则国际化建言献策，使会计更好的服务于社会经济发展。51189
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[毕业论文关键词] 企业会计准则；会计职业判断运用；会计职业判断养成The Use Of Accounting Professional Judgment AndDeveloping Under The Environment Of AccountingProfessional JudgmentAbstract：Accounting professional judgment as a professional accountant inpractice the cognitive process of the formation of accounting standards, have animportant impact on the economic and business enterprises and accounting matters,and accounting professional judgment is a long process of accumulation, we receivedmany aspects of factors influence . This article by the "accounting professionaljudgment as the center, the use of professional judgment and develop into two basicpoints" the language of fashion, starting with the accounting professional judgment tostart, discuss concepts and theories accounting professional judgment, combined withmanagement and psychology Subject theory, status and influence factors accountingprofessional judgment; secondly Contact Accounting Standards, the accountingstandard, specific criteria and accounting practices three aspects of its use; and finally,based on the new accounting standards, from government, business, accounting Sixstaff proposed three angles accounting professional judgment to develop opinions, toenhance the professional level accounting staff, improving the status of the accountingprofession, to promote the International Accounting Standards offer advice andsuggestions to make accounting better serve the social and economic development.
Keywords ： Enterprise accounting standards Application of accountingprofessional judgment Cultivation of accounting professional judgment
目录
一、会计职业判断的概念内涵和基本理论.1
（一）概念内涵..1
（二）会计职业判断基本理论...5
二、会计职业判断在新企业会计准则中的运用.8
（一）会计职业判断在会计标准中的运用...8
（二）会计职业判断在具体准则中的运用.12
（三）会计职业判断在会计实务中的运用.19
三、会计职业判断现状分析和影响因素...21
（一）会计职业判断现状.21
（二）会计职业判断问题分析.22
（三）会计职业判断影响因素.23
四、会计职业判断在新企业会计准则中的养成...24
（一）树立会计职业判断意识.25
（二）丰富自身会计专业知识.25
（三）加强会计人员后续教育.26
（四）加强会计人员实践训练.27
（五）提高会计人员道德修养.28
（六）完善会计监督管理体系.29
五、总结与展望..30
参考文献33
一、会计职业判断的概念内涵和基本理论（一）概念内涵1、会计职业判断的概念会计职业判断，实际上在理论界没有明确的定义。但是，为了定义会计职业判断的概念，我们需要进行假设与区分。会计职业判断有以下假设：一是标准可控，新企业会计准则是完善的，只有完善的会计标准才能衡量会计职业判断的行为是否正确；二是环境可控， 新企业会计准则下的经济环境因素是影响会计职业判断的重要条件；三是主观可控，会计人员的会计专业知识和职业素养与会计职业判断相关联。从以下会计判断结构图可知，会计判断分为会计职业判断、审计判断和会计理论判断，会计判断和会计职业判断并非同级的概念，而是包含与被包含的关系。