论会计人员的职业判断空间与职业判断能力

On Accountants' Professional Judgment of Space and Abilities

本文在对会计人员职业判断的含义及其本质认识的基础上,对扩大会计人员职业判断空间的“利”和“弊”进行了分析。分析表明,要扩大会计人员职业判断空间,必须提高会计人员职业判断能力,并提出了提高会计人员职业判断能力的应对措施。

The paper, on the basis of definition and connotation of accounting judgment, analyzes the advantages and disadvantages of accountants' professional judgment of space and ability; it also puts forward some practical countermeasures to enhance abilities of accountants' professional judgments.