對(duì)會(huì)計(jì)人員素質(zhì)問題的研究畢業(yè)論文-展示頁(yè)
2024-09-07 14:49本頁(yè)面
【正文】 quired to change the original system using less accounting professional judgment of the way of thinking, to improve the use of accounting standards professional judgment ability. The development of social economy make accounting environment is plicated and uncertainty, increasing economic matters, the accounting professional judgment space growing larger. The accounting professional judgment is an important part of the accounting treatment, reflect the accounting personnel integrated business ability and professional quality, and therefore improve employees professional judgment level is to enhance the accounting information authenticity and purpose of this study is to help the accounting personnel to improve the level of the accounting professional judgment, reduce judgment errors and mistakes, and improve the quality of accounting information. First of all, briefly expounds the meaning of the accounting professional judgment and new accounting standards of accounting professional judgment. Next, place the accounting professional judgment involved in social economic environment, discusses its characteristics, influence factors and principle. Finally, analyses the present situation of the accounting professional judgment, and puts forward the measures to improve the accounting professional judgment. Key Words： the accounting professional judgment； new accounting standards； influence factors； principle； measures 高等教育自學(xué)考試畢業(yè)論文 III 目 錄 摘 要 ..................................................................................................................................... I ABSTRACT ............................................................................................................................... II 緒 論 ...................................................................................................................................... 1 一 .對(duì)會(huì)計(jì)人員的素質(zhì)要求 ....................................................................................................... 2 （一）需要通曉專業(yè)理論 ................................................................................................. 2 熟悉會(huì)計(jì)基本理論 .......................................................................................... 2 掌握會(huì)計(jì)應(yīng)用理論 .......................................................................................... 2 （二） 樹立新穎的會(huì)計(jì)觀念 ........................................................................................... 2 （三）掌握最新的會(huì)計(jì)信息處理技術(shù) ............................................................................. 3 （四）提高職業(yè)判斷能力 ................................................................................................. 3 （五）提高職業(yè)道德意識(shí) ................................................
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