随着中国会计准则体系的建立和完善,要求我国会计人员应改变原来会计制度下较少运用职业判断的思维方式,提高对会计准则运用的职业判断能力。而且,社会经济的发展使会计环境复杂多变,不确定性经济事项日益增多,而 With the establishment and improvement of China’s accounting standards system, accounting staff in our country should change the way of thinking of using less professional judgment under the original accounting system and improve their professional judgment ability of using accounting standards. Moreover, the socio-economic development makes the accounting environment complicated and volatile, and the uncertain economic matters are increasing day by day.