会计准则是规范企业会计行为的标准原则,让会计人员在会计准则下能更好的去学习新的理念知识,提高职业判断的能力,因此对于企业有着重要的意义。本文主要阐述了企业会计准则下会计职业判断运用过程中存在的问题,并提出相关的对策。 Accounting standards is the standard principle of regulating the accounting behavior of enterprises, so that accounting personnel can better under the accounting standards to learn new concepts and improve the ability of professional judgment, so for the business has an important meaning. This article mainly expounds the problems existing in the process of applying accounting profession judgment under the accounting standards of enterprises and puts forward some countermeasures.