一、职业判断是会计职业的精髓职业判断是一个职业的特殊能力。职业判断不是会计职业所特有的,其他职业也存在职业判断。比如,医生在给病人开药方的时候,需要根据病情对症下药,用哪些药、各自剂量是多少,这就需要运用职业判断;设计师在进行设计的时候,也要根据设计对象的功能、用途、受众的期望来确定设计思路,这当中也需要运用职业判断。一个职业所要求的判断,决定了不是所有人都可以从事这一职业,而是需要具备特殊的知识、经验和技能。职业判断能力是一个职业区别于一门手艺或其他工作的关键。 First, the professional judgment is the essence of the accounting profession Professional judgment is a professional ability. Professional judgment is not unique to the accounting profession, other occupations also exist professional judgments. For example, when doctors prescribe medicine to the patients, they need to treat the patients according to their conditions, which medicines to use and how much their respective doses are. This requires the use of professional judgment. When the designer designs the products, Audience expectations to determine the design ideas, which also need to use professional judgment. The judgments required for a profession determine that not all people can engage in this profession, but need special knowledge, experience and skills. The ability to judge profession is the key to differentiating a profession from a craft or other job.