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在激烈的社会主义市场经济竞争中,对企业会计的职业能力要求也相应的有所提高,尤其是会计职业判断能力。在供电企业中,会计职业判断能力更为重要。本文主要阐述了会计职业能力判断的含义及特点,并针对供电企业分析了供电企业中会计职业判断能力的特点,同时提出了供电企业提高会计职业判断能力的方法及措施,旨在在供电企业的会计人员提供一些参考意见。
In the fierce competition in the socialist market economy, the requirements for the professional ability of corporate accounting have also been correspondingly improved, especially in the accounting profession. In power supply enterprises, accounting professional judgment ability is more important. This paper mainly expounds the meaning and characteristics of accounting profession ability judgment, and analyzes the characteristics of accounting profession judgment ability in power supply enterprises for power supply enterprises. At the same time, it puts forward methods and measures to improve accounting profession judgment ability of power supply enterprises, Accounting staff to provide some reference.