判断作为思维的一种形式,将其运用到工作中,就会慢慢形成职业判断。随着经济的进一步发展,会计人员职业判断的自由度越来越大,这在一定程度上丰富了我国的会计理论实践的发展,但是也带了一些问题。本文在对影响财务人员职业判断的因素进行分析的基础上,对现阶段会计人员职业判断的运用做了阐述。 Judgment as a form of thinking, to apply it to work, it will gradually form a professional judgment. With the further development of the economy, accounting personnel have more and more professional judgment, which to a certain extent has enriched the development of China’s accounting theory practice, but also brought some problems. Based on the analysis of the factors affecting the professional judgment of financial staff, this article elaborates the application of professional judgment of accounting staff at the present stage.