随着国民经济的快速发展,市场经济体制的逐步完善,各种新型企业的不断壮大,企业的职业判断问题成为人们迫不及待解决的焦点问题。当今的企业若想在激烈的竞争中取得骄人的成绩,就必须在财务问题上严格把关,必须清楚了解企业现有的会计准则的各个细节,这样才能更好的服务于企业的财务管理。然而在我们执行企业会计准则的过程中,我们不难发现,会计职业判断的问题层出不穷,如何判断其会计职业问题让很多会计信息使用者大伤脑筋。由此,本文将对企业会计准则指导下的会计职业问题判断作出如下的浅短分析。 With the rapid development of the national economy, the gradual improvement of the market economy and the growing number of new businesses, the issue of occupational judgment has become the focus of attention that people can not wait to solve. Today’s enterprises in the fierce competition if you want to achieve impressive results, we must strictly control the financial issues, we must clearly understand all the details of the existing accounting standards, so as to better serve the financial management of enterprises. However, during the process of implementing the Accounting Standards for Business Enterprises, it is not difficult for us to find out that there are many problems in the accounting profession judgment. How to judge the accounting profession problem makes many accounting information users have a big headache. Therefore, this article will make the following short analysis on the judgment of accounting occupation under the guidance of Accounting Standards for Business Enterprises.