随着我国社会主义市场经济的发展,企业间的竞争加剧,所处的环境也日趋复杂化,涉及到更多的会计业务。因此,会计人员职业判断能力提升方面的研究受到了社会各界的广泛关注。本文在对影响会计人员职业判断能力因素作出分析和论述的基础上,就提升会计人员职业判断能力的措施进行了研究。 With the development of the socialist market economy in our country, the competition among enterprises has intensified and the environment in which it operates has also become increasingly complicated, involving more accounting operations. Therefore, the research on accounting profession’s ability to improve professional judgment has drawn wide attention from all walks of life. Based on the analysis and discussion of the factors affecting the ability of professional judgment of accounting staff, this paper studies the measures to enhance the professional judgment ability of accounting staff.