目前的新形势、新准则对会计人员的职业判断能力提出了更高的要求,会计人员的职业判断成为影响会计信息质量的重要因素。如何提高会计人员的职业判断能力成为应予以关注的重要问题。文章对会计职业判断产生的原因、会计职业判断的制约因素,以及如何提高会计职业判断能力进行了探讨。 At present, the new situation and new standards have put forward higher requirements on the professional judgment ability of accountants, and the occupational judgment of accountants has become an important factor affecting the quality of accounting information. How to improve the professional judgment ability of accountants has become an important issue that should be paid attention to. This article discusses the causes of accounting profession judgment, the constraints of accounting profession judgment and how to improve the accounting profession judgment ability.