会计判断是指对一个经济事项有多种可供选择的条件,以及包含不确定因素时,做出抉择的过程和方法,这种抉择将会对企业财务状况产生重大影响。纵观我国会计历史,对会计事项都有明确的、有针对性的规章、制度。会计人员只要按图索骥,就能处理会计事务,不需要或很少需要对会计事项进行判断选择。1993年实施的会计准则和行业会计制度(以下简称老制度),虽提出了一些可供企业自行选择的会计政策、会计处理方法,但范围还是有限的。2001年实施的企业会计制度(以下简称新制度),扩大了对会计事项处理的选择余地,很多会计事项需要会计人员做出判断才能确认。尽管新制度对需要经过判断才能确认的事项作了不少说明,尽量给判断提供一些方便,但比起老制度来,还是增 Accounting judgments refer to the process and method of making choices for an economic issue when there are a number of options for the economic issues and uncertainties. Such a decision will have a significant impact on the financial status of the enterprise. Throughout our accounting history, accounting matters have clear, targeted rules and regulations. Accounting staff as long as you like, you can handle accounting matters, do not need or rarely need to judge the accounting matters. Although the accounting standards and industrial accounting systems (hereinafter referred to as the “old systems”) implemented in 1993 have put forward some accounting policies and accounting treatments that enterprises can choose for themselves, the scope is still limited. The enterprise accounting system (hereinafter referred to as “the new system”) implemented in 2001 has expanded the options for the handling of accounting matters. Many accounting matters require the accountants to make judgments to confirm. Although the new system made a lot of explanations on what needs to be judged before it can be confirmed, it will try its best to provide some convenience for judgments, but it will still increase compared with the old system