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当前,我国会计人员整体素质仍然不高,对新业务、新环境的适应能力不强,对会计职业判断意识淡薄,会计职业判断的总体水平不高。提升会计人员的职业判断能力势在必行。加强教育培训,重视实践训练,加强会计人员职业道德修养,完善会计监督体系,是提高会计职业判断能力的主要途径。
At present, the overall quality of accountants in our country is still not high, their adaptability to new business and new environment is not strong, their awareness of accounting profession judgment is weak, and the overall level of accounting profession judgment is not high. It is imperative to improve the professional judgment ability of accountants. Strengthening education and training, emphasizing practical training, strengthening accounting professional ethics, and improving the accounting supervision system are the main ways to improve the accounting professional judgment ability.