新企业会计准则下的会计业务处理只有原则性的规定,赋予会计人员在选择会计处理方法、原则、程序等方面更大的职业判断空间。对会计职业判断的要求很高,它能否得到有效的执行,在很大程度上依赖于会计人员的职业判断能力。本文以会计职业判断为出发点,在分析会计职业判断质量衡量标准的同时,提出在新经济形势下提高会计职业判断的思路。 Accounting principles under the new Accounting Standards for Business Enterprises have only the principle of providing the accounting profession with greater scope for career judgment in selecting accounting treatment methods, principles and procedures. The requirements of accounting professional judgment are very high. Whether it can be effectively implemented depends largely on the professional judgment ability of accounting staff. Based on the judgment of accounting occupation, this paper analyzes the quality measurement standard of accounting occupation judgment and puts forward the idea of ​​raising accounting profession judgment under the new economic situation.