会计职业判断在会计工作中的地位举足轻重,它受到多种因素的影响,其中会计人员自身因素对会计职业判断的影响最直接、最关键。会计人员应重视自身建设,在专业知识、职业道德、执业经验等方面不断提高,以增强职业判断能力,适应新形势下会计工作的需要。 Accounting profession judgment plays a decisive role in the accounting work. It is influenced by many factors, among which the accounting profession itself has the most direct and crucial influence on accounting profession judgment. Accountants should attach importance to self-construction, constantly improve their professional knowledge, professional ethics and practicing experience to enhance the ability of professional judgment and meet the need of accounting work in the new situation.