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会计职业判断是会计工作一个重要方面,受到多种因素的影响;会计职业判断能力的高低反映会计人员综合素质水平,培养与提高会计人员的职业判断能力是当前会计改革和发展的重要任务。
The judgment of accounting occupation is an important aspect of accounting work and is affected by many factors. The level of professional judgment of accounting reflects the overall quality level of accounting staff. It is an important task for current accounting reform and development to train and improve the professional judgment ability of accounting staff.