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随着经济的发展和会计改革的不断深入，会计职业判断越来越受到业内人士和社会各界的关注和重视，会计人员的职业判断能力越来越成为衡量其业务水平高低的重要标准。本文拟探讨和分析会计职业判断的有关问题。一、会计职业判断的主要特点会计职业判断是指会计人员在履行职责过
With the development of economy and the continuous deepening of accounting reform, accounting profession judgment is paid more and more attention by the people in the industry and the society. The professional judgment ability of accountants is becoming an important standard to measure the level of their business. This article intends to explore and analyze the accounting profession to judge the relevant issues. First, the accounting profession to judge the main features of Accounting Professional judgment refers to the accounting staff in the performance of duties