随着中国会计改革的深化和会计的国际化,会计人员要具备很强的职业判断能力,能为企事业单位领导决策提供第一手资料。会计职业判断能力就是具有专业性、目标性、全衡性等特征;主要内容包括会计凭证的识别、经济业务性质的判断、帐簿的合理设置和登记,还是到组织财产清查和帐簿的核对,财务报告的编制等;每个步骤都需要会计人员做出不同程度的职业判断才能完成。 With the deepening of accounting reform in China and the internationalization of accounting, accounting personnel should have strong professional judgment ability, which can provide first-hand information for decision-making of enterprises and institutions. The main content includes the identification of accounting vouchers, the judgment of the nature of economic business, the reasonable setting and registration of books, or the checking of the organization of property inventory and bookkeeping , The preparation of financial reports, etc .; each step requires accountants to make different degrees of professional judgment can be completed.