一、把握客观性原则与会计职业判断主观能动性的关系按现行的会计政策,当某一会计事项可采用多种方法进行处理时,会计准则和会计制度赋予了企业一定的自主选择权。选用不同的方法将会产生不同的结果,但哪个数据与实际情况更吻合,往往很难有一个客观的判断。此时会计方法的选择, First, grasp the principle of objectivity and accounting professional judgment subjective initiative relationship According to the current accounting policy, when a certain accounting matters can be handled using a variety of methods, the accounting standards and accounting system gives the enterprise a certain degree of autonomy. Different methods will produce different results, but which data is more consistent with the actual situation, it is often difficult to have an objective judgment. At this point the choice of accounting methods,