提高会计人员的职业判断力是会计改革的重要内容之一。通过会计职业判断,不仅可以使得会计人员在面对不确定交易或事项能够选择一种合理的方法进行正确的会计处理,同时,还可以为会计信息使用者进行正确决策提供保障。 Improving accountant’s professional judgment is one of the important contents of accounting reform. Through the accounting profession judgment, not only can the accounting staff in the face of uncertain transactions or events can choose a reasonable method for proper accounting treatment, but also for accounting information users to provide the correct decision-making protection.