会计准则、会计制度的制定为会计人员提供了很大的职业判断空间。然而,在会计实务中,要全面运用会计职业判断还存在许多困难。必须从更新观念,加强后续教育,积累执业经验,提高职业道德水平,完善相关法规制度,改革会计教育内容和方法等方面采取措施,提高我国会计人员职业判断能力。 Accounting standards, accounting system for the accounting staff to provide a great deal of professional judgment. However, in the accounting practice, there are still many difficulties in making full use of the accounting profession judgment. We must take measures to update the concept, to strengthen the follow-up education, accumulation of practicing experience, improve the level of professional ethics, improve the relevant laws and regulations, reform of accounting education content and methods to improve the professional judgment ability of accountants in our country.