新会计标准的制定和实施使得会计标准日趋简约和国际化,会计职业判断空间加大了,相应的难度也不断增大,这就对会计人员职业判断能力提出了更高要求,合理准确把握会计职业判断,努力提升会计职业判断能力,是做好会计工作的重要前提和保证。 The development and implementation of the new accounting standards make the accounting standards increasingly simple and internationalization, accounting career judgments room to increase, the corresponding difficulty is also increasing, which on the accounting profession’s ability to make a higher judgment, reasonable and accurate grasp of accounting Professional judgment, and strive to improve accounting professional judgment, is an important prerequisite and guarantee of doing a good job in accounting.