对会计人员素质问题的研究大学本科毕业论文

山东财经大学

设计(论文)题目：对会计人员素质问题的研究

姓 名 刘晋汝 准考证号 089711700668 专 业 会计电算化 指导教师 林丰岩

2015年4 月5 日

高等教育自学考试毕业论文封面

市地：菏泽市 2012年2月20日 专 业 会计电算化 姓 名 准考证号 通讯地址 第二人民医院家属院 论文题目 指导教师 指导教 师评估 评 审 意 见 答辩 评估

刘晋汝 档 案 号 联系电话 18605308084 089711700668 山东省菏泽市郓城县 邮 编 会计人素质问题的研究 签 名 论文页数 274700 7 签 名 签 名

毕业考核成绩 主考院校签章 年 月 日

高等教育自学考试毕业论文

摘 要

随着中国会计准则体系的建立和完善，要求我国会计人员应改变原来会计制度下较少运用职业判断的思维方式，提高对会计准则运用的职业判断能力。社会经济的发展使会计环境复杂多变，不确定性经济事项日益增多，会计职业判断空间不断增大。会计职业判断是会计处理中的重要部分,反映了会计人员的综合业务能力和职业素质,因此提高从业人员的职业判断水平是增强会计信息真实性和可信性的有效途径。本文研究的目的在于帮助会计人员提高会计职业判断水平，减少判断偏差和失误，提高会计信息质量。首先，扼要地阐述了会计职业判断的涵义以及新会计准则下的会计职业判断。其次，把会计职业判断置身于社会经济环境中，探讨了它的特点、影响因素和原则。最后，分析了会计职业判断的现状，提出了改善会计职业判断的措施。

关键词：会计职业判断；新会计准则；影响因素；原则；措施

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高等教育自学考试毕业论文

ABSTRACT

With China's system of accounting standards in the establishment and perfection of China's accounting personnel should be required 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 complicated 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 credibility.The 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

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