本文重点论述提高会计职业判断力的具体措施,并以收入准则和关联方关系为例分析职业判断在会计工作中的应用。一、提高会计职业判断力的具体措施 (一)提高会计人员的专业水平会计是一门集分析、判断、计算、记录、表达于一体的职业,它要求执业者既要有过硬的专业知识,又要具备一定的综合素质。 This article focuses on the specific measures to improve accounting professional judgment, and analyzes the application of professional judgment in accounting work based on the income criterion and related party relationship. First, to improve accounting professional judgment specific measures (A) to improve the professional level of accounting staff Accounting is a collection of analysis, judgment, calculation, record and expression in one of the occupations, which requires practitioners not only have excellent professional knowledge, But also have a certain overall quality.