高效会计职业判断团队构建模式探讨

发布时间：2018-01-05 18:04

本文关键词：高效会计职业判断团队构建模式探讨　出处：《财会通讯》2014年19期 　论文类型：期刊论文

【摘要】：正随着经济全球化进程发展,经济环境日益复杂化、多样化,单一会计人员的力量再强大也抵不过众多复杂性和不确定性的经济事项冲击,构建高效的会计职业判断团队,集聚众人智慧是提高我国会计职业判断水平,降低不确定性风险的现实选择。"团队"理论的兴起发轫于美国对日本经济崛起的反思。斯蒂芬·罗宾斯(1994)首次提出了"团队"的概念:为了实现某一目标而由相互协作的个体所组成的正式群体。"团队合作"理念的出发点是通过人员有机组合和高效的沟通协作,充分发挥所有成员的优势才能,达到1+12的效果。在此基础上,笔者将会计职业判断团队界定为以保证会计信息质量真实性、公允性为目标,由具备专业胜任能力的会计人员组建而成,通过成员相互影响、协同合作,在运行过程中以沟通机制和控制机制为保障,实现团队绩效优化骤增的正式群体组织。
[Abstract]:With the development of economic globalization, the economic environment is becoming more and more complicated and diversified. The strength of a single accountant can not withstand the impact of many complex and uncertain economic events. To build an efficient accounting professional judgment team and gather the wisdom of all is to improve the level of accounting professional judgment in our country. A realistic choice to reduce the risk of uncertainty. The rise of the "team" theory stems from America's reflection on Japan's economic rise. Stephen Robbins, 1994. The concept of "team" is proposed for the first time: a formal group of individuals who cooperate with each other in order to achieve a certain goal. The starting point of the concept of "team cooperation" is through organic combination of people and efficient communication and cooperation. On this basis, the author defines the accounting professional judgment team as the goal of ensuring the authenticity and fairness of accounting information quality. By the professional competence of accounting personnel set up, through the members of mutual influence, cooperation, in the course of the operation with communication mechanism and control mechanism as the guarantee. Formal group organization that achieves a surge in team performance optimization.
【作者单位】：江苏大学;
【分类号】：F233
【正文快照】： 随着经济全球化进程发展,经济环境日益复杂化、多样化,单一会计人员的力量再强大也抵不过众多复杂性和不确定性的经济事项冲击,构建高效的会计职业判断团队,集聚众人智慧是提高我国会计职业判断水平,降低不确定性风险的现实选择。“团队”理论的兴起发轫于美国对日本经济崛起

【参考文献】