所谓会计人员的职业判断,指的是会计人员在面临较为复杂的、不确定的情况时,依据会计准则、制度和一些惯例,并考虑企业的经济环境、经营策略等因素,利用自身的专业知识与从业经验进行的选择与判断。从当今企业发展形势来看,会计人员的职业判断存在空间日益增大。 The so-called professional judgment of accountants refers to the accounting staff in the face of more complex and uncertain circumstances, based on accounting standards, systems and some practices, and taking into account the economic environment of enterprises, business strategy and other factors, the use of their own expertise With the experience and experience of choice and judgment. Judging from the current situation of enterprise development, there is room for professional judgment of accountants.