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会计职业判断是影响企业会计信息质量的一个重要方面。本文分析了会计人员职业判断在会计工作中的具体体现,探讨了影响会计职业判断的主要因素,并提出了提升企业会计人员职业判断能力的有效策略。
Accounting professional judgment is an important aspect of the quality of accounting information. This article analyzes the concrete manifestation of accounting profession judgment in accounting work, discusses the main factors affecting the accounting profession judgment, and puts forward the effective strategy of enhancing the profession judgment ability of accounting staff.