2006年,我国颁布了新的企业会计标准,会计职业判断的有效应用使我国的会计准则实现了趋向国际的体系。会计职业判断非常重要,会计准则如果想要更好的进行实施和有效地操作,就必须借助于会计判断,企业的经济现在随着经济的一体化变得越来越复杂,形式也越来越多,伴随着这些,就开始出现和从前不一样的交易形式和结算的方式。在这种趋势下,要想提高会计信息的质量,就要摒除从前的会计准则,而借助于现行的会计职业判断。会计职业判断的重要性就要求我国赶快去改革先行存在的一些问题,使我国的职业判断尽快成熟起来。 In 2006, China promulgated a new accounting standard for business enterprises. The effective application of accounting professional judgment has brought our accounting standards into an international system. Accounting professional judgment is very important, accounting standards if you want to better implement and effectively operate, it must take advantage of accounting judgments, the business economy now with the economic integration has become more and more complex, more and more forms Many, with these, began to emerge in ways that were not the same as the forms of transactions and settlements. In this trend, in order to improve the quality of accounting information, it is necessary to exclude the previous accounting standards, but with the help of the current accounting professional judgment. The importance of accounting professional judgment requires that our country promptly reform some existing problems in order to make our professional judgment mature as soon as possible.