会计作为一种信息管理系统,如实地反映企业发生的交易或事项,提供有利于决策的信息,越来越依赖于会计人员的职业判断,随着会计准则不断改进,从而要求会计人员不断提高职业判断水平。本文从我国会计职业判断的现状和影响因素入手,着重探讨正确运用会计职业判断的途径。 Accounting as an information management system, to faithfully reflect the transactions or events that occur in the enterprise, to provide information conducive to decision-making, more and more dependent on the professional judgments of accounting personnel, as accounting standards continue to improve, requiring accounting personnel to continuously improve their profession Judge the level. This article starts with the status quo and influencing factors of accounting profession judgment in our country, and focuses on the ways of using accounting profession judgment correctly.