摘要:在日趨復雜的市場經濟環境中，會計擺脫不了職業判斷，會計信息質量的真實性有賴于客觀、公允的會計職業判斷。并且會計人員的職業判斷能力是影響會計信息質量的重要因素之一。在新的會計準則體系下必須注重健全法制和監管體系的建設，加強對會計人員職業判斷能力的培養和提升，才能有效制止利用會計職業判斷提供虛假會計信息的行為。本文分析會計職業判斷對會計信息質量的影響。進而探討影響會計職業判斷的因素并提出提高會計職業判斷的幾點思路，認為應當采取：建立基于職業判斷能力導向的教育培養機制、加強會計職業道德建設、在企業的內部控制體系中建立會計職業判斷能力培養機制、建立良好的會計監管制度、提高會計人員的素質等幾個方面的措施改善我國目前會計職業判斷存在的諸多問題。

關鍵詞：會計職業判斷，會計信息質量，建議

Abstract:In the complex economic environment, the accounting could not escape the occupation judgment, accountant the occupation judgment determines the quality of accounting information. And the accountant occupation judgment ability affect the quality of accounting information is one of the important factors. In the new accounting standards system must pay attention to improving the legal system and supervision system construction, strengthen the accountant occupation judgment ability cultivation and promotion, in order to effectively suppress the use of accountant occupation judgment to provide false information of accounting behavior. This paper analyzes accountant the occupation judgment effects on the quality of accounting information. And to explore the impact of accounting occupation judgement factors and puts forward some ideas of accountant occupation judgment, that should take: the establishment based on the occupation judgment ability oriented education, to strengthen the accounting occupation morals construction, in the enterprise's internal control system in the establishment of accounting occupation judgment ability cultivation mechanism, establish a good accounting supervision system, improve accounting the quality of personnel and other aspects of the measures to improve our present accountant the occupation judgment problems.

Key words：Catering，Cost control，A study of problem

在日趨復雜的市場經濟環境中，會計擺脫不了職業判斷，會計信息質量的真實性有賴于客觀、公允的會計職業判斷。并且會計人員的職業判斷能力是影響會計信息質量的重要因素之一。在新的會計準則體系下必須注重健全法制和監管體系的建設，加強對會計人員職業判斷能力的培養和提升，才能有效制止利用會計職業判斷提供虛假會計信息的行為。本文分析會計職業判斷對會計信息質量的影響。進而探討影響會計職業判斷的因素并提出提高會計職業判斷的幾點思路。