我国会计人员的职业判断问题是在“两则两制”实施后提出来的。以前由于经济业务事项比较简单,会计制度规范得比较详尽,即使遇到会计政策调整,会计政策变动后的处理方法也由国家统一规定。在这种情况下,没有或几乎没有会计职业判断问题。随着改革开放的不断深入,我国加入世贸组 The professional judgment of accounting personnel in China is proposed after the implementation of “two systems, two systems”. In the past, due to the relatively simple economic and business matters, the accounting system was more detailed in specifications, and even after the adjustment of accounting policies, the processing methods after changes in accounting policies were also stipulated by the state. In this case, there is no or almost no accounting professional judgment issue. With the deepening of reform and opening up, China’s accession to the WTO