企业会计制度和具体会计准则给予会计实务工作者以较大的职业判断空间 ,了解需要会计职业判断的主要经济事项 ,分析其会计政策选择的目的 ,利用报表数据和报表附注分析会计职业判断对财务信息的影响 Enterprise accounting system and specific accounting standards for accounting practitioners to greater career judgment space to understand the need for accounting professional judgments of the major economic issues, analyze the purpose of accounting policy choices, the use of report data and statement notes accounting professional judgment of the financial Impact of information