会计职业判断贯穿于会计工作的始终,通过会计职业判断,可以使得会计人员在面对不确定性经济事项时,能够选择一种合理的方法对复杂的会计对象进行分析和处理,从而得出最接近客观事实的结果。文章从会计职业判断的内涵及会计职业判断的原则谈起,阐述了会计职业判断的重要性、归纳了会计职业判断中存在的主要问题,提出了改善我国会计职业判断现状的对策。 Accounting professional judgment runs through the accounting work from beginning to end, through the accounting profession judgment, can make accountants in the face of uncertain economic issues, can choose a reasonable method of complex accounting objects analysis and processing to arrive at the most Close to the objective facts of the result. From the connotation of accounting profession judgment and the principle of accounting profession judgment, the article expounds the importance of accounting profession judgment, summarizes the main problems in accounting profession judgment, and puts forward some countermeasures to improve the status of accounting profession judgment in our country.