会计职业判断既不同于会计政策选择也不同于盈余管理,影响会计职业判断的因素很多。本文系统分析了在新准则下会计职业判断的特点,以及在会计核算原则中、会计政策选择中、会计评估中的具体体现,阐述了正确运用职业判断,保证会计信息质量的基本方法。 Accounting professional judgment is not only different from the choice of accounting policy is also different from the earnings management, accounting career judgments affect many factors. This paper systematically analyzes the characteristics of accounting profession judgment under the new standard, as well as the concrete manifestation of accounting evaluation in the accounting principles, accounting policy choices, and expounds the basic methods of correctly using professional judgment and ensuring the quality of accounting information.