基于社会经济发展以及新会计准则的发行,从事会计所遇到的不定性因素上升.只有从事会计的人可以深入了解会计目标,不断地提高职业判断力和对工作环境的感知力,才能做到客观公正的反映企业资金状况、企业盈利和流动资金量.%The development of social economy and the implementation of the new accounting standards,the accounting work in the uncertainty increased,to achieve its objective,fair response to the enterprise's financial position,operating results and cash flow,accounting practitioners need to accountant target has a profound understanding,and the accounting environment to the keen perception,continuous improvement the occupation judgment ability of accountant.
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