作为一个在我国市场化过程中新兴的且必须面对的问题,会计职业判断能力的提升是当务之急。然而,在提升这一能力的过程中却面临着诸多的困难与挑战。其中,尤其是内在于企业自身运作能力的一些因素,尤其值得企业家的重视,包括人员素质、职业环境、制度因素等多个方面。 As a new and must-be-faced problem in the marketization process of our country, the upgrading of accounting professional judgment ability is a top priority. However, there are many difficulties and challenges in upgrading this capability. Among them, some of the factors that are intrinsic to the operation capability of an enterprise are particularly worthy of the attention of entrepreneurs, including personnel quality, occupational environment and institutional factors.