摘要
会计职业判断能力不能简单地等同于会计专业技能,它作为一种均衡能力,应包括会计职业道德与会计专业技能两个方面,是两者的动态均衡。其中,会计职业道德主要解决"是否做"的问题,而会计专业技能则主要解决"怎么做"的问题。基于此,我国会计教育机构的教学改革,应该围绕会计职业判断能力的提高,同时侧重会计职业道德和会计专业技能两个方面,均衡调整教育配置和目标,实现教育效益的最大化。
The accounting professional judgment ability does not simply equate with accountant＇s specialized skills. As a kind of balanced ability, it includes accounting professional ethics and accountant＇s specialized skills. It is a dynamic balance of these two factors. And the former one mainly solves the problem that ＂whether or not to do＂, and the latter one mainly solves the problem that ＂how to do＂. Based on it, the teaching reform in China＇s accounting educational institutions should focus on the improvement of the accounting professional judgment ability, and also lay an emphasis on the accounting professional ethics and accountant＇s specialized skills, adjusting the disposition and objective of education, to realize the maximization of educational benefit.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第12期47-50,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
职业判断
专业技能
职业道德
均衡
Professional Judgment
Professional Skills
Professional Ethics
Balance
