会计职业判断是以经验和知识为基础的判断,这种职业判断在复杂的或动态的会计环境下,特别是准则并不完善的情况下最有价值,而且通常需要包含向其他专业人士的咨询,结合自己的分析程序共同得出结论。本文分析了会计职业判断的涵义和基本程序。 Accounting judgment is a judgment based on experience and knowledge that is most valuable in complicated or dynamic accounting situations, especially if the rules are not perfect, and usually involves consulting with other professionals , Combined with their own analytical procedures together to draw conclusions. This article analyzes the meaning and basic procedures of accounting professional judgment.