在我国,会计对自身职业的判断是一项较为缺失的内容,其欠缺的原因广泛,以下将分析这些原因并提出适当的解决方法,新准则的颁布更为会计行业提供了新的动力,对职业判断也提出了新的准则和约束,会计人员应该抓住这个时机更明确的了解自身职业的特性和必须提升的方面,发展自己独立思考判断的能力,适应时代发展的趋势,将自身培养为独立自强,业务过关,随时拥有竞争意识,将熟练的业务能力与准确的职业判断相结合。 In our country, the accounting’s judgment on one’s own occupation is a relatively missing content. The reasons for the lack are extensive. The following will analyze these reasons and propose appropriate solutions. The promulgation of the new standard will provide new impetus to the accounting profession. Professional judgment has also put forward new guidelines and constraints, accounting personnel should seize this opportunity to more clearly understand the characteristics of their own careers and must be improved, develop their own ability to think independently, adapt to the trend of the times, to train themselves as Self-reliance, business clearance, have a sense of competition at any time, will be proficient in business skills and accurate professional judgments combined.