随着经济的快速发展,会计环境和会计处理对象日益复杂,企业的不确定性和风险加大,会计职业判断的作用日益重要。文章阐述了会计职业判断能力的具体体现,分析了影响会计职业判断的主要因素,论证了会计职业判断的必备能力,最后就提高会计职业判断能力提出了若干措施。 With the rapid economic development, the accounting environment and accounting objects are increasingly complicated, and the uncertainty and risk of enterprises are increased. The role of accounting profession judgment is increasingly important. The article expounds the concrete manifestation of the accounting profession judgment ability, analyzes the main factors affecting the accounting profession judgment, demonstrates the necessary ability of the accounting profession judgment, and finally puts forward some measures to improve the accounting profession judgment ability.