随着市场经济的不断发展,企业所处经济环境的复杂性和不确定性越来越高。国家财政部陆续颁布的各项具体准则和企业会计制度对会计实务的规范越来越简略,而会计人员对制度和准则的理解和把握能力,即职业判断能力成为影响会计信息质量的重要因素之一。本文就会计人员职业判断能力的重要性以及正确运用职业判断提高会计信息质量这一问题谈一点粗浅的认识。 With the continuous development of market economy, the complexity and uncertainty of the economic environment in which enterprises are located are getting higher and higher. The specific guidelines promulgated by the Ministry of Finance and the regulations on accounting practices by the enterprise accounting system have become more and more straightforward. However, the ability of accountants to understand and grasp the systems and standards, that is, the ability to judge professionally, has become an important factor affecting the quality of accounting information one. This article talks about the importance of professional judgment ability of accounting staff and the correct application of professional judgment to improve the quality of accounting information.