当前,企业所处的经济环境日趋复杂、多样,企业经济事项的不确定性也日益增多,增大了会计处理的选择空间,会计人员在许多方面需要运用专业理论知识和实践经验进行判断,才能对发生的经济活动进行恰当的处理,才能合理有效地反映企业的财务状况与经营成果。正确运用会计职业判断,不断提高会计职业判断能力,保证会计信息质量,是我国会计人员亟 At present, the economic environment in which enterprises are located is increasingly complicated and diversified, and the uncertainties in the economic matters of enterprises are also increasing day by day, increasing the selection space for accounting treatment. In many aspects, accountants need to make judgments through professional theoretical knowledge and practical experience Properly handling the economic activities that occur can reflect the financial status and operating results of the enterprises in a reasonable and effective manner. Proper use of accounting professional judgment, continuous improvement of accounting professional judgment, to ensure the quality of accounting information, accounting staff in our country urgently