会计专业判断的存在具有客观必然性。新准则公允价值计量的引入,使得会计专业判断大量存在于各类会计业务处理过程中。会计模拟实训是培养学生专业判断能力的最佳途径。这就要求根据新准则的要求编写新的会计实训教材,凸显专业判断设计;针对具体专业判断,检验模拟结果,分析失误原因以及配备高素质的指导老师。 The existence of accounting professional judgment has the objective necessity. The introduction of the fair value measurement of the new standard, making a large number of accounting professional judgments exist in all types of accounting business process. Accounting simulation training is the best way to develop students’ professional judgment ability. This will require that new accounting training materials be prepared in accordance with the requirements of the new guidelines, highlighting the professional judgment design, testing the simulation results against specific professional judgment, analyzing the causes of errors and providing highly qualified instructors.