会计职业是一个能动性极强的职业,这与会计这一工作瞬息万变,充满不确定性的职业特征息息相关,会计职业判断的重要性也就具有了不可替代性,存在于会计系统的方方面面。本文主要从影响会计职业判断的因素进行切入分析,并就提升会计职业判断水平提出了几点建议。 Accounting profession is a highly motivated profession, which is closely related to the rapidly changing and uncertain career characteristics of accounting. The importance of accounting profession judgment also has irreplaceability, which exists in all aspects of the accounting system. This article mainly analyzes the factors affecting the accounting profession judgment, and puts forward some suggestions on how to improve the accounting profession judgment level.