会计职业判断是企业执行会计准则的重要环节,是会计人员在业务处理过程中,依据判断标准对判断客体的识别、分析和判定的过程。本文从会计职业判断的内涵和外延切入,分别对会计职业判断的技术性和社会性约束因素进行分析,在此基础上,提出了一些有利于提高会计职业判断质量的建议和措施。 Accounting professional judgment is an important part of an enterprise’s implementation of accounting standards. It is a process in which accountants identify, analyze and judge judgment objects in the process of business processing according to judgment criteria. Based on the connotation and extension of accounting professional judgment, this article analyzes the technical and social constraints of accounting professional judgment respectively. Based on this analysis, some suggestions and measures are proposed to improve the quality of accounting professional judgment.