会计职业判断的研究

会计职业判断是会计信息系统的必要程序，其必要性缘于会计的主观性特征。会计职业判断不仅会影响到会计信息的质量，而且会产生相应的经济后果，因此应引起充分的重视。本文探讨了会计职业判断的必要性、特点、应遵循的原则、影响因素以及判断能力的提高途径。

On accounting profession judgment

accounting profession judgment is the essential procedure in accounting Information system,its＇ necessity is originated from accountings＇ subjectivity characteristic. Accounting profession judgment not only can influence accounting information quality, but also can lead to corresponding economic consequence, so attention will be taken fully. This paper has probed into the necessity, characteristics. principles, influence factors of accounting profession judgment and the improvement ways of accounting profession judgment ability.