会计职业判断是决定会计信息质量的关键因素。当前,我国会计人员整体素质仍然不高,无论从知识水平还是知识结构上都无法适应复杂多变的经济环境。加强和提升会计人员的职业判断能力势在必行。本文分析了会计职业判断对会计信息质量的影响,探讨了提高会计职业判断能力的具体途径。 Accounting professional judgment is the key factor that determines the quality of accounting information. At present, the overall quality of accountants in our country is still not high, and they are unable to adapt to the complex and ever-changing economic environment both in terms of knowledge and knowledge. It is imperative to strengthen and improve the professional judgment ability of accountants. This article analyzes the impact of accounting profession judgment on the quality of accounting information and discusses the specific ways to improve the accounting profession judgment ability.