我国各界对会计人员的职业判断不够重视,导致整体会计人员的判断情况令人堪忧。特别是新会计业务更是加大了会计处理难度,更导致了整体会计判断水平很低。应提高会计人员的判断能力,加强会计职业道德建设,提高会计人员的预测和估计能力,让会计人员正确使用会计职业判断。 All sectors of our country do not pay enough attention to the professional judgment of accountants, which makes the judgment of the whole accountants worrying. Especially the new accounting business is to increase the difficulty of accounting treatment, but also led to the overall low level of accounting judgment. Accounting staff should improve the ability to judge, strengthen the construction of accounting professional ethics, improve the accounting staff’s ability to predict and estimate, so that accounting staff to properly use accounting professional judgment.