随着我国加入世贸组织,国际会计准则对我国会计准则和制度的影响日趋增大,职业判断由于具有一定的主观性,在具体的实施中,不仅要受国家相关会计政策和国家政策的影响,同时也会受国际职业准则和会计人员自身因素的影响。为此,研究会计政策和会计方法对提高会计人员的从业素质有着积极作用。 With China’s accession to the WTO, the impact of international accounting standards on China’s accounting standards and systems has been increasing. Occupational judgments due to a certain degree of subjectivity, in the specific implementation, not only by the impact of national accounting policies and national policies, It is also subject to international occupational guidelines and accountants themselves. To this end, the study of accounting policies and accounting methods to improve the quality of accountants have a positive effect.