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本文主要以会计职业判断在实务操作中的困难及其对策为重点展开论述,结合当下职业判断在会计实务操作中的困难为主要依据,从创新理念,构建新兴的职业判断意识、不断累积职业经验、优化会计法律机制,避免法规政策差异带来的冲突这三方面进行深入探索与研究,主要目的在于提升会计职业判断在实务操作中的应用效率,为解决会计职业判断在实务操作中的困难提供有效依据。
This dissertation mainly discusses the difficulties and countermeasures of accounting profession judgment in practical operation. Combining with the current difficulties in accounting profession operation, occupational judgment mainly focuses on innovation concept, constructing new consciousness of profession judgment and accumulating professional experience , Optimizing the legal mechanism of accounting, and avoiding the conflict caused by the difference of laws and regulations. The main purpose is to improve the application efficiency of accounting profession judgment in practice and to provide the solution to the difficulty of accounting profession judgment in practice Effective basis.