会计职业判断是应计制会计的固有特征,具有不可替代性。通过缩小会计专业判断的空间来提高盈余信息的可信度是不可取的,而是应该构筑会计专业判断的支撑环境,完善其执行机制。 Accounting profession judgment is the inherent characteristic of accrual accounting, with irreplaceable. It is not advisable to improve the credibility of the surplus information by narrowing the space of the professional judgment of the accounting profession. Rather, it should build up a supportive environment for accounting professional judgment and improve its implementation mechanism.