Views on Accounting Professional Judgment
Wenxia Yang · 2007
Along with rapid economic development,accounting environment and the accounting business are becoming increasingly complex.Enterprises are faced with more uncertainties and risks;therefore,accounting professional judgment is playing a more and more important role.Based on the deep analysis of the content and features of the accounting professional judgment,this paper discussed the specific performance of accounting profession judgment and put forward a number of measures to improve the accounting staff's level of professional judgment.