会计职业判断在会计工作中十分重要,直接关系到会计信息质量。有关机构通过调查认为,会计职业判断质量不高是当前会计工作的一个突出问题,需要引起人们重视。本文着重分析了会计职业判断的重要性及影响因素,在此基础上,对如何提高会计职业判断质量进行了探讨。 Accounting professional judgment in accounting is very important, is directly related to the quality of accounting information. Relevant agencies through the investigation that the poor quality of accounting occupation judgment is a prominent problem in the current accounting work, you need to attract people’s attention. This article emphatically analyzes the importance and influencing factors of accounting professional judgment, and on this basis, it discusses how to improve the quality of accounting professional judgment.