随着我国会计准则开始与国际接轨,会计原则由规则导向转为原则导向,会计职业判断成为了当今合格会计人员的一项必备能力。为此本文介绍了影响会计职业判断能力的因素,并提出了提高会计职业判断的能力的方法。 As China’s accounting standards begin to be in line with international standards, the accounting principle has been changed from rule-oriented to principle-oriented, and accounting professional judgment has become an essential capability of current qualified accountants. Therefore, this article introduces the factors which affect the ability of accounting profession judgment and puts forward some methods to improve the ability of accounting profession judgment.