尽管会计职业判断成为影响会计信息质量的重要因素,但我国理论界未给予会计职业判断以应有的重视,对职业判断的研究起步较晚,研究内容也不多,在我国会计职业判断被认为是在“两则两制”以后出现的2001年《企业会计制度》的实施,更多具体会计准则陆续颁布,以及经济环境变化等因素的影响,会计职业判断才随之被提倡、运用和研究。当今会计准则模式向以原则为基础的转变也体现了人们对会计职业判断的必要性的深刻认识,所以会计职业判断理应作为会计的一个重要的组成部分拥有了自己的理论体系。 Although accounting profession judgment has become an important factor influencing the quality of accounting information, our country’s theory circle did not give much attention to accounting profession judgment. Research on job judgment started later and research content is not much. In our country, accounting profession judgment is considered as Is the implementation of the “2001 Enterprise Accounting System” that emerged after the “two systems, two systems”, and the promulgation of more specific accounting standards as well as changes in the economic environment, the accounting professional judgment was promoted and used And research. The transition from the current accounting standards model to the principle also reflects the deep understanding of the necessity of accounting professional judgment. Therefore, accounting professional judgment should have its own theoretical system as an important part of accounting.