会计职业判断是会计人员应具备的基本技能。社会经济的发展使会计环境复杂多变,不确定经济事项日益增多,并且新会计准则赋予企业很大的自由裁定权,这使会计职业判断的空间不断增大,那么提高其质量就显得尤为重要。 Accounting professional judgment is the accounting staff should have the basic skills. The socio-economic development makes the accounting environment complex and changeable, the uncertain economic matters are increasing day by day, and the new accounting standards give the enterprises a great freedom of ruling. This makes the occupational accounting judgment increase in space, so improving its quality is particularly important .