新会计准则体系的发布,对会计人员来讲不仅是对已有会计专业知识的更新,更是要求改变原有会计制度下较少运用职业判断的思维方式,提高对会计准则运用的职业判断能力。本文就新准则对会计职业判断的影响、提高会计职业判断能力的途径和对策,做了一些思考和阐述。 The issuance of the new accounting standards system is not only an update to the existing accounting professional knowledge for accounting personnel, but also requires changing the way of thinking of using less professional judgment under the original accounting system and improving the professional judgment ability of using accounting standards . In this paper, the new guidelines on the impact of accounting professional judgment, to improve the accounting profession to judge the ways and means of action, do some thinking and elaboration.