在当今的新经济环境中,企业会计准则以及若干具体会计准则的实施及颁布让会计事项变得越来越复杂多变,不确定性也更加明显,这给予了会计人员较大的职业判断空间。文章就从会计职业判断的涵义与内容、成因、特点还有怎样提高会计职业判断质量几方面,来做了一些阐述和思考。 In today’s new economic environment, the accounting standards and some specific accounting standards for the implementation and promulgation of the accounting matters become more complex and volatile, more obvious uncertainty, which gives accounting personnel greater professional judgment . The article from the accounting profession to judge the meaning and content, causes, characteristics and how to improve the quality of accounting professional judgment, to do some elaboration and reflection.