会计职业判断是会计人员按照会计准则、制度的要求,根据企业理财环境与生产经营特点,利用自己的专业知识和职业经验对日常会计事项的处理和财务报表的编制应采用的原则、方法、程序等方面进行判断与选择的过程。财政部所发布(或修订)的各项具体准则及2000年底颁布的新《企业会计准则》中,对某些交易或事项不再规定具体的会计处理方法,而是给出某些判断的标准,在实践中,会计人员需要结合本企业 Accounting professional judgment is accounting personnel in accordance with accounting standards and system requirements, according to the enterprise financial management environment and the characteristics of production and management, using their own professional knowledge and professional experience on the handling of daily accounting matters and the preparation of financial statements should adopt the principles, methods, procedures And other aspects of judgment and selection process. The specific standards promulgated (or revised) by the Ministry of Finance and the new Accounting Standards for Business Enterprises promulgated by the end of 2000 no longer stipulate specific accounting treatments for certain transactions or events but give some criteria for judgments In practice, accountants need to combine the business