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1、新会计准则下会计职业判断影响分析（）Analysisoftheinfluenceofnewaccountingstandardsonaccountingprofessionaljudgment06-18Abstract:accountingpersonnelneedtouseprofessionaltheoreticalknowledgeandpracticalexperiencetojudgeinmanyaspects,inordertocarryoutpropertreatmentontheoccurre
2、nceofeconomicactivity,caneffectivelyreflectthefinancialpositionandoperatingresultsoftheenterprise,whichrequirestheaccountingpersonnelwithoccupationjudgmentability.Therefore,thecorrectuseofaccountingprofessionaljudgment,andconstantlyimprovetheabilityofaccoun
3、tingprofessionaljudgment,andensurethequalityofaccountinginformation,accountingpersonnelinourcountryurgentlyneedtosolvetheproblem.Keywords:accountingprofessionaljudgment;newaccountingstandards;influence1,themeaningandcharacteristicsofaccountingprofessionalju
4、dgmentTheaccountingoccupationjudgmentreferstotheaccountingpersonnelinaccordancewiththeaccountingstandardsandaccountingsystemrequirements,accordingtothecharacteristicsoftheenvironmentoffinancialmanagementandproductionmanagement,withalltheirprofessionalknowle
5、dgeandpracticalexperienceofbehaviorintheprocessofaccountingforuncertaineconomicissues.Itrunsthroughthewholeprocessofaccountingconfirmation,measurement,recordingandreporting.Thepurposeistoensurethequalityofaccountinginformationandmaketherelevantstakeholdersm
6、akecorrectdecisions.Tosumup,accountingprofessionaljudgmenthasthefollowingcharacteristics:(1)subjectivity.Accountingprofessionaljudgmentisaprocessofbehavior,whichisinfluencedbymanyfactors,suchasthedegreeofknowledge,practicalability,levelofexperienceandeconom
7、icenvironmentofthejudge.Becausesomejudgmentisdifficulttohaveaclearandobjectivecriteria,sothatdifferentpeopleonthesamematterjudgmentresultsmaybedifferent,andaccountingstandardsalsoallowsbusinessestochoosedifferentmethodsofaccountingpersonneloftheaccountingin
8、formationprocessing.Allthesedeterminethattheresultofaccountingprofessionaljudgmentisnotobjective,andithasobvioussubjectivity.(2)objective.Asoneofthemaintasksofaccountingpersonnel,accountingprofessional
