会计职业判断是指财务人员根据会计法律、法规,准则等标准,结合宏观经济情况和企业特点,运用自身专业知识,科学地对经济事项进行判断与选择的过程。高质量的会计信息不仅是企业有效配置资源、合理引导资金流动、保护资产完整的重要基础,同时也是企业进行科学投资决策的重要依据。 Accounting Professional Judgment refers to the process of judging and selecting financial matters scientifically by financial officers according to the standards of accounting laws, rules and regulations, combining macroeconomic conditions and business characteristics with their own professional knowledge. High-quality accounting information is not only an important basis for enterprises to effectively allocate resources, reasonably guide capital flows and protect assets integrity, but also an important basis for enterprises to make scientific investment decisions.