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随着我国社会主义市场经济的不断发展完善和铁路各项改革的不断深入,铁路运输企业执行《新会计准则》迫在眉睫,文章从铁路运输企业财务人员会计职业判断存在的现状和提高会计职业判断的必要性以及如何培养会计人员的职业判断能力方面作了分析,具有非常重要的现实意义。
With the continuous development and perfection of China’s socialist market economy and the continuous deepening of various railway reforms, the implementation of the “new accounting standards” for railway transport enterprises is imminent. According to the current status of accounting profession judgment of financial personnel in railway transport enterprises and the improvement of the accounting profession judgment Necessity and how to cultivate accounting profession’s ability to judge profession has an important practical significance.