一、会计职业判断的主要特点 会计职业判断是会计人员按照会计准则、制度的要求，根据企业理财环境和经营特点，利用自己的专业知识和职业经验对日常会计事项的处理和财务报表的编制应采取的原则、方法、程序等方面进行判断与选择的过程。它具有如下主要特点： １．目标性。判 First, the main characteristics of accounting professional judgment Accounting professional judgment is accounting staff in accordance with accounting standards and system requirements, according to the enterprise financial management environment and business characteristics, using their own professional knowledge and professional experience in the handling of daily accounting matters and financial statements should be prepared Take the principles, methods, procedures and other aspects of judgment and selection process. It has the following main features: 1. Goal. Judgment