随着我国会计职业进一步市场化、规范化,其对会计从业人员要求也就越来越高。会计职业判断相关问题也就成为了学术界的研究热点。本文主要对当前国内外比较有代表性的关于会计职业判断因素的研究进行了简略的综述。 As China’s accounting profession to further market-oriented, standardized, its accounting practitioners also require higher and higher. Accounting career judgment related issues has also become a research hot spot in academia. This article mainly gives a brief overview of the current research on accounting judgment in China and abroad.