陈毓圭秘书长指出,职业判断是会计职业的精髓,职业判断能力是会计师的核心能力。会计师要加强会计理论学习,把握执业准则的精髓,掌握并遵循职业判断的程序,实现职业判断自强,并以此増进职业判断的自觉、自信和自律;会计职业组织要加强对会计师职业判断行为的指导,积极维护会计师职业判断的权威,在制定执业准则时充分体现执业准则的集体判断性质,并坚持以原则导向为基础,防止走进“规则”的误区;要加强职业界与监管部门的沟通,增进监管部门对职业判断的认识、理解和尊重,并持续加强监管部门的职业化建设。 Chen Yugui Secretary-General pointed out that professional judgment is the essence of accounting profession, professional ability to judge is the accountant’s core competencies. Accountants should strengthen the study of accounting theory, grasp the essence of practice guidelines, master and follow the procedures of professional judgment, to achieve career judgment and self-improvement, and thus enhance the professional judgment of self-awareness, self-confidence and self-discipline; accounting professional organizations should strengthen the professional judgment of accountants , Actively maintain the authority of accountant’s professional judgment, fully reflect the collective judgmental nature of the practice guidelines when formulating the practice guidelines, and adhere to the principle-oriented basis to prevent the misunderstanding of the “rules”; to strengthen the professional circles and supervision Departmental communication to enhance the understanding, understanding and respect of regulatory judgment on professional judgment and to continue to strengthen the professionalization of regulatory authorities.