我国会计人员的职业判断问题是在“两则两制”实施后提出来的，并逐步受到社会的关注，成为会计职业中越来越不可缺少的一部分。在我国实行计划经济的时期，由于经济业务事项比较简单，会计制度规范比较详尽，即使遇到会计政策调整，会计政策变动后的处理方法也常常都由国家经 The problem of occupational judgment of accounting staff in our country was put forward after the implementation of the “two systems and two systems” and has gradually attracted the attention of the society and has become an increasingly indispensable part of the accounting profession. In the period of implementing planned economy in our country, due to the simpler economic and business matters and the more detailed norms of accounting system, even after encountering the adjustment of accounting policy, the handling method after the change of accounting policy is often made by the state