关于会计人员职业判断能力的思考

关于会计人员职业判断能力的思考摘要会计职业判断贯穿整个会计活动过程，主要是因为从事会计活动的主体是会计从业人员，其主体是人的特性则使其具备了主观意识性，所以涉及会计信息的方方面面必然都需要相关人员具备会计执业判断思维能力。尤其是在全球经济一体化时代，企业经营活动日益复杂化，会计信息需求也更加多样，会计职业判断的广度、难度和风险度日益增加，而我国会计人员的职业判断能力总体水平则相对较低。本文将以会计人员职业判断为出发点，重点探析影响其判断的主要因素，并结合现今会计人员职业判断中存在的现象，并给出了相应的优化方案，比如加强对会计人员的培训和识别能力等，以使得会计人员有更精确的职业判断能力，这不仅有助于个人事业进步，同时也有助于企业发展。关键词：会计职业判断：风险控制；会计处理：会计人员THOUGHTS ON THE PROFESSIONAL JUDGMENTABILITY OF ACCOUNTANTSABSTRACTAccounting judgment is ubiquitous in the whole accounting process,and the providedaccounting information inevitably permeates the subjective will of accountants.With theglobalization of global economy,the diversification of enterprise management and thecomplexity of accounting information demand,under this background,the breadth,difficultyand risk of accounting professional judgment are constantly increasing,but at present,theoverall level of professional judgment ability of domestic accountants is relatively low.Thispaper summarizes the theory of accountants'professional judgment,analyzes the influencingfactors of accountants'professional judgment ability,analyzes the dilemma of improvingaccountants'professional judgment ability,and puts forward corresponding optimizationstrategies,such as strengthening accountants'training and improving the recognition abilityof accounting information,so as to improve accountants'professional judgment ability andhelp the progress and development of accounting.Key words:Accounting professional judgment;Risk control;Accounting treatment;accounting personnel目录ABSTRACT2一、前言(一)研究背景(二)研究意义(三)研究方法二、会计职业判断理论综述.2(一)会计职业判断的概念2(二)会计职业判断的特点.21.目标性.22.主观性.23.权衡性.2(三)会计职业判断能力提升的重要性.21.提高会计业务能力.22.控制徇私舞弊现象…33.形成良好经营体系…3三、我国会计职业判断能力现状描述与问题思考，.4(一)会计职业判断能力的现状分析.41.会计职业判断了解程度及重要性认识的调查分析42.会计职业判断观念和主动性的调查和分析..53.会计人员对外部情况了解情况的相关调查和分析.54.会计人员学习的范围和教学方式的相关调查和分析6(二)会计职业判断能力的问题总结.7(三)会计职业判断能力问题的原因分析.81.会计职业判断意识滞后化82.从业人员思维和独立性受到制约.83.外部环境亟待优化.94.会计教育机制培养方式有待改进(四)会计人员职业判断能力提升策略.91.增强职业判断意识.92.会计主体的领导层要为会计人员提供职业判断和选择的空间.…103.营造良好职业判断环境104.提高会计教育培养机制。11四、结论….13参考文献.14附录15致谢.17