accounting professional judgment的意思|示意

Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.

本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。

Discuss the importance of professional judgment and ethical conduct in accounting practice.

讨论会计实践中职业判断和道德行为的重要性。

The variety and complication of accounting environment determine the accountant's professional judgment.

会计环境的多变性和复杂性决定了会计人员的职业判断。

At the moment, most research about accounting judgment focus on the accounting Professional judgment and seldom involve with the accounting Theoretical judgment.

目前涉及会计判断的研究大多是针对会计职业判断的，很少涉及会计理论判断。

The professional judgment of accountant is the experience judgment under the guidance of accounting theory.

会计职业判断是在会计 理论指导下的经验判断。

Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.

基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。