随着社会经济的发展,企业所处经济环境的复杂性和不确定性程度越来越高,企业会计事项日益复杂和多样化,而陆续颁布的具体会计准则和《企业会计制度》等会计实务规范却日趋简约,留给会计人员越来越多的进行职业判断的空间。因此,如何运用职业判断,对会计业务进行恰当处理和客观公允揭示是我国财务会计的一个新课题。 With the development of society and economy, the complexity and uncertainty of the economic environment in which enterprises are located are increasingly high. The accounting issues in enterprises are becoming increasingly complicated and diversified. However, specific accounting standards and the accounting practice such as “Enterprise Accounting System” The norm is becoming more and more contracted, leaving more and more accountants to make room for career judgment. Therefore, how to use professional judgment, properly handle the accounting business and disclose it in an objective and fair manner is a new topic for China’s financial accounting.