现代社会经济的快速发展,使其经济形势日趋复杂,不确定性经济事项日益增多,从而导致直接记录经济运行状态的会计环境也更加复杂多变,而规范会计行为的会计准则体系及会计制度,则又从过去的规则性导向为主而改为以原则导向为主,其会计判断的空间不断增大。为此,会计职业判断成为 The rapid development of modern social economy makes its economic situation more and more complicated and the uncertain economic matters increase day by day. As a result, the accounting environment for directly recording the economic operation status is more complicated and changeable. However, the accounting standards system and accounting system regulating the accounting behavior, Then from the rule-oriented in the past to the principle-oriented instead of the main, the scope of its accounting judgments continue to increase. To this end, accounting professional judgment to become