文章认为,会计职业判断是会计人员及其相关人员在会计法律、法规的约束下,以企业会计准则为理论依据,根据企业目前和未来的理财环境和经营特点,利用自己的专业知识、职业经验,客观公允的对职责范围内的会计业务事项应采取的原则、方法、程序等方面所进行判断与选择的思维过程。 The article argues that accounting professional judgment is that accounting personnel and their related personnel, under the accounting laws and regulations, take the enterprise accounting standards as the theoretical basis, according to the enterprise’s current and future financial environment and operating characteristics, using their own professional knowledge and professional experience Objective and fair thinking process of judging and selecting principles, methods and procedures to be taken in the accounting business matters within the scope of responsibility.