经济的发展使企业间竞争日趋激烈,企业面临的风险和不确定性因素大大提高。新会计准则的颁布实施,也增大了会计处理的选择空间,对会计人员职业判断能力的要求越来越高。本文指出了会计职业判断存在的问题,并提出了在新形势下提高会计职业判断能力的建议。 The economic development makes the competition between enterprises more and more fierce, and the risks and uncertainties that enterprises face are greatly enhanced. The promulgation and implementation of new accounting standards, but also increased the choice of accounting treatment space, the accounting profession’s ability to judge more and more demanding. This paper points out the problems existing in the accounting profession judgment and puts forward some suggestions on how to improve the accounting profession judgment ability in the new situation.