会计职业判断能力是会计人员按照国家法律、法规和规章,结合企业自身的经营环境和经营特点,运用其所掌握的专业知识和经验,对企业日常发生的经济事项和交易采用的会计处理原则、方法、程序等进行合乎情理的判断和选择的能力。会计职业判断能力是新形势下会计人员应具备的基本素 Accounting professional ability to judge accounting personnel in accordance with national laws, regulations and rules, combined with their own business environment and operating characteristics, using their professional knowledge and experience, the daily business of the enterprise transactions and accounting principles used, Methods, procedures and other reasonable judgments and the ability to choose. Accounting professional ability to judge the accounting personnel under the new situation should have the basic elements