會(huì)計(jì)學(xué)畢業(yè)論文1會(huì)計(jì)一幫助會(huì)計(jì)學(xué)畢業(yè)論文會(huì)計(jì)論文

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1、目錄中文摘要3關(guān)鍵字3Abstract3Keywords4一、公允價(jià)值與職業(yè)判斷的基本涵義及特點(diǎn)41、公允價(jià)值42、公允價(jià)值在新準(zhǔn)則中的應(yīng)用范圍53、會(huì)計(jì)職業(yè)判斷6二、公允價(jià)值與會(huì)計(jì)職業(yè)判斷的關(guān)系81、會(huì)計(jì)職業(yè)判斷對(duì)公允價(jià)值具有重要影響作用82、會(huì)計(jì)職業(yè)判斷為公允價(jià)值提供應(yīng)用條件83、會(huì)計(jì)職業(yè)判斷是公允價(jià)值確定過(guò)程的必要組成部分94、會(huì)計(jì)職業(yè)判斷可以協(xié)調(diào)會(huì)計(jì)信息質(zhì)量的可靠性和相關(guān)性95、會(huì)計(jì)職業(yè)判斷制約著公允價(jià)值計(jì)量的應(yīng)用9三、提高會(huì)計(jì)職業(yè)判斷能力，促進(jìn)公允價(jià)值的有效合理應(yīng)用101、轉(zhuǎn)變觀念，積極、穩(wěn)妥地推

2、行會(huì)計(jì)職業(yè)判斷102、完善會(huì)計(jì)監(jiān)督體系為會(huì)計(jì)職業(yè)判斷構(gòu)造良好的經(jīng)濟(jì)環(huán)境123、減少職業(yè)判斷中外部因素的干擾12結(jié)語(yǔ)12參考文獻(xiàn)13第13頁(yè)（共13頁(yè)）新會(huì)計(jì)準(zhǔn)則下公允價(jià)值與會(huì)計(jì)職業(yè)判斷重慶工商大學(xué)會(huì)計(jì)學(xué)院03會(huì)計(jì)學(xué)2班王一茜指導(dǎo)教師：趙青華中文摘要：2006年2月16日財(cái)政部頒布的企業(yè)會(huì)計(jì)準(zhǔn)則，強(qiáng)調(diào)了與國(guó)際接軌、與市場(chǎng)經(jīng)濟(jì)接軌的特點(diǎn)，突出的表現(xiàn)了在會(huì)計(jì)準(zhǔn)則中公允價(jià)值的應(yīng)用范圍、應(yīng)用條件、會(huì)計(jì)處理方法等。另外，對(duì)與公允價(jià)值相關(guān)的會(huì)計(jì)人員的職業(yè)判斷也提出了更高的要求。公允價(jià)值的應(yīng)用給會(huì)計(jì)核算人員更大的職業(yè)判斷空

3、間，需要會(huì)計(jì)人員把企業(yè)的目標(biāo)、產(chǎn)品、市場(chǎng)、利率以及宏觀經(jīng)濟(jì)環(huán)境結(jié)合起來(lái)，對(duì)企業(yè)相關(guān)經(jīng)濟(jì)業(yè)務(wù)進(jìn)行處理。因而對(duì)會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)提出了更高的要求。本文從分析公允價(jià)值的內(nèi)涵、本質(zhì)、會(huì)計(jì)職業(yè)判斷的含義，衡量標(biāo)準(zhǔn)及公允價(jià)值與會(huì)計(jì)專業(yè)判斷的關(guān)系入手，研究公允價(jià)值在會(huì)計(jì)計(jì)量中應(yīng)用、公允價(jià)值計(jì)量過(guò)程、指出我國(guó)會(huì)計(jì)專業(yè)判斷現(xiàn)狀、分析會(huì)計(jì)專業(yè)判斷的運(yùn)用，以會(huì)計(jì)人員應(yīng)不斷提升自身綜合素質(zhì)，提高職業(yè)判斷能力，在合理有效應(yīng)用公允價(jià)值的基礎(chǔ)上，促進(jìn)新會(huì)計(jì)準(zhǔn)則的順利實(shí)施，推動(dòng)我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展。關(guān)鍵字：新會(huì)計(jì)準(zhǔn)則公允價(jià)值會(huì)計(jì)職業(yè)判斷Ab

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