社会经济的发展使会计环境复杂多变,客观上要求会计人员应具备敏锐、准确的职业判断能力,如实地确认和计量资产、负债的价值和当期损益等财务状况,以提高会计信息质量。本文论述了会计职业判断的涵义、特点和内容,针对目前其存在的问题,提出了提高会计职业判断能力的措施。 The socio-economic development makes the accounting environment complicated and changeable, objectively requires that accountants should have a keen and accurate professional judgment ability to faithfully confirm and measure the assets and liabilities and the current profit and loss and other financial conditions in order to improve the quality of accounting information. This paper discusses the meaning, characteristics and content of accounting professional judgment. In view of the existing problems, this article puts forward the measures to improve the accounting professional judgment.