本文基于会计主观性的观点,认为职业判断是应计制会计固有的特征,具有不可替代性,关键是职业判断能否反映经济业务的实质。我们努力的方向:培养会计人员判断能力,使其熟练掌握会计职业判断的原则和方法,并通过构筑和完善职业判断的支撑环境,实现职业判断的合理化,加快国际化进程。 Based on the view of accounting subjectivity, this paper argues that occupational judgment is an inherent characteristic of accrual accounting and is irreplaceable. The key is whether professional judgment can reflect the essence of economic business. The direction of our efforts: to develop the ability of accounting personnel to judge, make it proficient in accounting principles and methods of professional judgment, and through the construction and improvement of career judging support environment, to achieve rationalization of career judgments to speed up the process of internationalization.