会计判断能力是重要的会计职业能力,现行会计教育尚停留于专业规则解读,有违职业发展要求。重视并提高会计判断能力有其职业及教育背景。专业教育应在了解会计判断内容的基础上,重视职业养成教育,加强会计判断能力的训练,而教师自身职业能力的提高无疑是其重要的支撑。 The ability of accounting judgment is an important occupational ability of accounting. The current accounting education still stays in the interpretation of professional rules, which violates the requirements of career development. Emphasize and improve the ability of accounting judgment has its own professional and educational background. On the basis of understanding the content of accounting judgment, professional education should emphasize vocational education and strengthen the training of accounting judgment ability. The improvement of teachers’ professional ability is undoubtedly the important support.