会计职业判断贯穿于会计工作的整个过程,会计职业判断能力的高低直接关系到是否能正确核算企业的经营成果。会计工作需要会计人员运用专业理论知识和实践经验进行判断,真实合理的反映出企业的财务状况和经营成果,为企业投资者和经营者提供准确的会计信息。因此,本文首先在分析会计职业判断影响因素的基础上,提出了若干提高会计人员职业判断能力的措施。 Accounting professional judgment runs through the whole process of accounting work, the level of accounting professional judgment is directly related to the correct accounting of the business results. Accounting work requires accounting personnel to use professional theoretical knowledge and practical experience to judge, a true and reasonable reflection of the financial status of enterprises and operating results, for corporate investors and managers to provide accurate accounting information. Therefore, based on the analysis of the influencing factors of accounting profession judgment, this paper puts forward some measures to improve the profession judgment ability of accounting staff.