摘要
本文对会计职业判断质量进行了探讨。从系统论的角度出发,认为会计职业判断质量是主体因素、客体因素和环境因素的函数。在此基础上,详细分析了影响会计职业判断的三大因素。最后提出了会计职业判断的评价标准,即一致性、稳定性、理由的充分性及线索使用的全面性和正确性。
The paper discusses accounting professional judgement performance.Using the system theory,we think that accounting professional judgement performance is the nexus of subject factor,object factor and environment factor.Furthermore,it gives a generalization analysis of the three major influence factors.Last,it puts forward evaluation criteria for accounting professional judgment,which emphasize consistency,stability and validity.
出处
《浙江工业大学学报（社会科学版）》
2008年第4期437-442,共6页
Journal of Zhejiang University of Technology：Social Sciences
关键词
会计职业判断质量
影响因素
评价标准
accounting professional judgement performance
influence factor
evaluation criterion
