随着市场经济的发展和会计准则的不断改进,企业作为会计准则的实施主体,企业会计真实准确地反映企业的经济活动并提供决策参考信息,对提高企业现代化管理水平极为重要。这种形势对企业会计的职业判断能力也提出了更高更多的要求。本文旨在探讨会计人员如何提升职业判断能力的方法,以供参考。 With the development of market economy and the continuous improvement of accounting standards, enterprises as the main body of accounting standards, corporate accounting truly and accurately reflect the economic activities of enterprises and provide decision-making reference information, to improve the level of modern management of enterprises is extremely important. This situation on the business accounting professional judgment also put forward higher and more requirements. This article aims to explore how accountants can improve their professional judgment skills for reference.