会计职业判断作为会计从业人员的重要工作内容之一,在最近几年受到了越来越多企业的欢迎,因为越来越多的企业领导看到了会计职业判断和会计工作质量、工作效率之间的关系。在新会计准则越来越完善的当下,如何才能更好地提升我国会计职业判断的实力,成为一件关系市场经济长远发展的大事。下面我将以自己多年的工作经验为研究基础,对新会计准则下开展职业判断的必要性、新会计准则对会计职业判断的影响以及如何有效提升我国会计职业判断水平三个问题分别阐述。 As one of the important work contents of accounting practitioners, accounting occupation judgment has been welcomed by more and more enterprises in recent years because more and more business leaders have seen the relationship between accounting professional judgment and accounting work quality and work efficiency Relationship. At the moment when the new accounting standards are getting more and more perfect, how can we improve the strength of our country’s accounting profession judgment better and become a major event concerning the long-term development of the market economy. Below I will be based on my years of work experience for the study, the need for professional judgment under the new accounting standards, the impact of the new accounting standards on accounting professional judgment and how to effectively improve China’s accounting professional judgment of the three issues were elaborated.