会计不确定性可分为外生的不确定性和内生的不确定性,由于会计信息披露、会计行为的主体等原因,导致了职业判断出现风险。因此,会计从业人员只有不断地加强会计知识的学习和积累,在职业判断时应建立起风险意识,做出谨慎判断,减少经济损失。 Accounting uncertainty can be divided into exogenous uncertainty and endogenous uncertainty, due to accounting information disclosure, the main accounting practices and other reasons, led to occupational judgment risk. Therefore, accounting practitioners only continue to strengthen the learning and accumulation of accounting knowledge, professional judgment should establish risk awareness, make judgments and reduce economic losses.