会计职业判断是会计从业人员按照会计准则和会计制度的要求,运用自己掌握的专业知识和职业经验,根据会计理财环境和企业经营特点,依照一定的职业规则,对不确定的会计事项或交易做出有利于企业的判断和选择的一种行为。在我国,现代企业制度要求赋予企业充分的自主权,与之相适应 Accounting professional judgment is accounting practitioners in accordance with accounting standards and accounting system requirements, using their own professional knowledge and professional experience, according to the accounting environment and financial management business characteristics, in accordance with certain occupational rules, the uncertainty of accounting matters or transactions do Out of business is conducive to the judgment and choice of a behavior. In our country, the modern enterprise system requires giving enterprises full autonomy and adapting to it