英语翻译随着社会经济的发展,会计环境也越来越复杂多变,不确定性经济事项日益增多；而会计标准却越来越简约,会计职业判断的裁

英语翻译
随着社会经济的发展,会计环境也越来越复杂多变,不确定性经济事项日益增多；而会计标准却越来越简约,会计职业判断的裁量空间也不断增大.2006年2月中国财政部颁布的《新会计准则》自出台起就引起了人们的广泛关注.《新会计准则》被认为是会计史上的里程碑,但新准则的简约也使得弹性空间加大,对职业判断具有更高的依赖性,提高了对会计人员的素质要求.
本文通过对会计职业判断的特征、职业判断与会计准则的关系、如何提高会计职业判断能力,从而提高会计信息质量等方面的分析,指出会计职业判断在新会计准则实施中的重要作用,以及新准则对会计职业判断的要求和会计职业判断在新准则中的具体应用,并提出在新形势下如何提高会计人员职业判断能力,实现职业判断的合理化,加速国际化进程的建议.
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Along with social economy's development, accountant the environment is also getting more and more complicated and diversified, the uncertainty economical item increases day by day; But the accounting standard is actually getting more and more brief, accountant the occupation judgment decides after deliberation the space also unceasingly to increase. in February, 2006 China Ministry of Finance promulgated "New Accounting standards" from appears to arouse people's widespread interest. "New Accounting standards" were considered that is accountant in the history milestone, but the new criterion brief also causes the elastic space to enlarge, has a higher dependence to the occupation judgment, enhanced to accounting personnels' quality request. does this article through to accountant the occupation judgment's characteristic, the occupation judgment with accounting standards' relations, how enhance accountant occupation judgment ability, thus improves aspect and so on accounting information quality analyses, pointed out that accountant the occupation judgment in the new accounting standards implementation's influential role, as well as the new criterion to accountant the occupation judgment's request and accountant the occupation judgment in the new criterion's concrete application, and proposed how to sharpen the accounting personnels occupation judgment ability under the new situation, realizes the occupation judgment rationalization, accelerates the internationalization advancement the suggestion .