改革开放以来,我国经济快速发展并且与国际交往日益频繁,使得会计需求量不断加大。然而,会计职业判断能否合理运用,直接关系到会计信息质量。本文主要以会计新准则中运用会计职业判断现状为基础,分析当前会计职业判断存在的问题,并提出发挥会计职业判断的具体措施。 Since the reform and opening up, the rapid economic development in our country and its increasing frequency with international exchanges have caused the increasing demand for accounting services. However, whether accounting profession judgment can be applied reasonably is directly related to the quality of accounting information. Based on the status quo of using accounting profession judgment in this new accounting standard, this article analyzes the problems existing in current accounting profession judgment and puts forward some concrete measures to give play to accounting profession judgment.