随着经济环境的日益复杂,传统的会计核算业务已经发生了巨大变化,也对会计人员的职业判断能力提出了更高的要求,如何提高会计人员的职业判断能力成为会计研究的一个新的重要课题。本文试从会计职业判断的内涵、表现形式及重要性角度出发,探讨提高会计人员职业判断能力的途径。 With the increasingly complex economic environment, the traditional accounting business has undergone tremendous changes, but also put forward higher requirements on the professional judgment ability of accountants. How to improve the professional judgment ability of accountants has become a new important issue in accounting research Question. This paper tries to explore ways to improve the professional judgment ability of accountants from the perspective of the connotation, form and importance of accounting profession judgment.