会计职业判断能力是会计人员基于良好的会计职业道德基础上的一种职业判断能力,包括业务技术能力与职业道德能力两个方面,其合理运用足以影响会计信息质量。本文对会计职业判断能力进行了系统分析,并指出了影响会计职业判断能力的相关因素,探讨了确保会计职业判断能力合理运用的对策。 Accounting professional judgment ability is a kind of professional judgment ability of accountants based on good accounting professional ethics, including the ability of business skills and professional ethics. Its reasonable use is enough to affect the quality of accounting information. This article systematically analyzes the accounting profession judgment ability, and points out the related factors that affect the accounting profession judgment ability, and discusses the countermeasures to ensure that the accounting profession judgment ability is used reasonably.