会计职业判断是建立在会计专业基础上的一种判断。文章从认识层面和实务层面对会计职业判断作了浅显的分析,希望能引起人们对会计职业判断的足够重视。 Accounting professional judgment is based on the accounting profession based on a judgment. The article makes a brief analysis of the occupational judgment of accounting from the cognitive level and the practical level, hoping to give enough attention to accounting professional judgment.