目前会计行业急需解决的一个问题即是如何应用会计职业判断,来确保会计信息的质量。在现代的社会发展中,对会计人才的要求提出了更高的要求,其不仅要具备扎实的会计基础知识和专业知识,还需具备较强的事物判断能力,以及问题分析能力。因此,我们必须改革会计教学模式和教学方法,树立新的教学观念。 One of the problems that the accounting profession urgently needs to solve is how to apply the accounting profession judgment to ensure the quality of the accounting information. In the modern social development, the requirements of accounting personnel put forward higher requirements, which not only must have a solid accounting basic knowledge and professional knowledge, but also need to have a strong ability to judge things, as well as problem-solving skills. Therefore, we must reform the accounting teaching mode and teaching methods, and establish a new teaching concept.