会计职业判断通常是指会计人员按照现有的社会法律、法规和会计准则等要求,根据会计理财环境和企业生产经营特点,利用自己的专业知识和职业经验,对日常会计事项处理和财务会计报告编制应采取的原则、方法、程序等方面进行判断与选择的思维过程。这是狭义的理解。而广义的会计职业判断包含管理人员职业判断和会计人员职业判断。因为从现实情况来看,企业的利益相关各方为了自身的经济利益,往往会以各种方式、方法对会计职业施加影响,再加之会计准则只提供了总体规定和指导意见,而且兼顾了一定的灵活性,这些又为会计职业立场倾向性提供了可能。可见,会计职业判断是一种主观行为,判断的结论不仅依赖于判断人员的专业胜任能力,而且依赖于管理层的利益取向。 Accounting professional judgment usually refers to accountants in accordance with the existing social laws, regulations and accounting standards and other requirements, according to the accounting environment and the financial management of the characteristics of production and operation, using their professional knowledge and professional experience, the handling of daily accounting matters and financial accounting reports Compilation of the principles, methods, procedures and other aspects of judgment and choice of thinking process. This is a narrow understanding. The broad sense of accounting occupation judgment includes the management of career judgments and accounting staff career judgments. Because from the reality, the stakeholders of the enterprise tend to exert influence on the accounting profession in various ways and methods for their own economic interests. In addition, the accounting standards only provide the general rules and guidance, and give consideration to certain Flexibility, which in turn propensity for accounting professional position has provided the possibility. Obviously, the accounting profession judgment is a kind of subjective behavior. The conclusion of the judgment depends not only on judging the professional competence of the staff, but also on the management’s interest orientation.