随着我国市场经济的发展,企业所处的经济环境越来越复杂,会计处理事项越来越多样化,会计职业判断也越来越受到社会各界的关注。在界定会计职业判断内涵的基础上,具体分析了会计职业判断的特点及应遵循的原则,提出了提高会计职业判断的对策。 With the development of the market economy in our country, the economic environment in which the enterprises are located is becoming more and more complex, the accounting matters are more and more diversified, and the occupational judgments of accounting are also more and more concerned by the society. On the basis of defining the connotation of accounting profession judgment, this article concretely analyzes the characteristics of accounting profession judgment and the principles to be followed, and puts forward some countermeasures to improve accounting profession judgment.