新会计准则体系发布后被认为是会计史上的里程碑,成为人们关注的焦点。本文通过分析会计职业判断的含义,指出了在新会计准则实施中会计职业判断的重要作用,以及新准则对会计职业判断的要求,提出了在新形势下提高职业判断能力的途径。 After the release of the new accounting standards system is considered a milestone in the history of accounting, has become the focus of attention. By analyzing the meaning of accounting profession judgment, this paper points out the important role of accounting profession judgment in the implementation of new accounting standards, as well as the requirements of the new standard on accounting profession judgment, and puts forward the ways to improve the profession judgment ability in the new situation.