在会计学中,不确定性无可避免。企业愈加重视会计人员对不确定性的预测和反应,这需要从业人员具备良好的职业判断素养。本文将以部分会计案例作为切入点,浅谈如何认识财务会计中的不确定性问题与职业判断对财务会计信息的重要性。 In accounting, uncertainty is inevitable. Enterprises pay more attention to accounting staff uncertainty and reaction, which requires practitioners have a good professional judgment literacy. This article will take part of the accounting case as a starting point to talk about how to understand the financial accounting of the uncertainty and occupation judgment on the importance of financial accounting information.