... 关键词：会计人员；职业判断能力；要求；解决问题 [gap=1264]Keywords: accounting personnel; Professional judgment ability; Requirements; Solve problems ...
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会计职业判断能力 judgment competency
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基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
在这场变革中，会计人员应努力提高自身职业判断能力和素质，以适应时代的要求。
In this revolution, the accountants should make great efforts to increasing the professional judgement and quality of their own to fit in with the requirements of the era.
第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。
The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.
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