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根据近年来相关的综合性的会计准则和受众比例情况进行合理的会计职责分析,认识长期以来会计准则保留的整体会计判断的方案,同时针对我国的整体经济规划形式进行合理的过程分析,制定合理的准则控制,保证各项事物的合理化发展,建立良好的综合性制度管理,防止出现一系列的相关不稳定因素,实现合理的稳定化的会计政策控制,加强综合性的会计方法管理。会计的职业综合性的判断是需要在合理的交易过程中完成相关的职业判断,从而加深综合性的有效化的会计政策方法的分析过程,实现合理的有效化政策管理,保证会计自身的特性,制定合理的综合性的制约过程。
According to the relevant comprehensive accounting standards in recent years and the proportion of the audience to conduct a reasonable accounting job analysis to understand the long-standing accounting standards retained by the overall accounting judgments program, at the same time for our country’s overall economic planning for a reasonable process analysis to develop a reasonable , Ensure the rational development of all things, establish a sound comprehensive system of management, prevent a series of related unstable factors, realize reasonable and stable accounting policy control, and strengthen the comprehensive management of accounting methods. Accounting comprehensive professional judgment is the need to complete the relevant professional judgments in a reasonable transaction process to deepen the comprehensive and effective accounting policy analysis process to achieve a reasonable and effective policy management to ensure that the accounting of their own characteristics, Develop a reasonable and comprehensive process of control.