随着世界经济一体化的加快,市场竞争加剧,本文以会计职业判断为主要研究对象,有效发挥需要依赖一个良好的会计标准执行机制。从会计职业判断角度思考提高会计信息质量,提出了评价标准及提出保证会计职业判断恰当运用的措施,无疑具有重要的现实意义。 With the acceleration of world economic integration and intensified market competition, this article takes the accounting profession judgment as the main research object and effectively exerts the need to rely on a good implementation mechanism of accounting standards. From the perspective of accounting professional judgment to improve the quality of accounting information, put forward the evaluation criteria and put forward measures to ensure the proper use of accounting professional judgment, undoubtedly has important practical significance.