Abstract

With the promulgation and implementation of the new edition of accounting standard and the increasing complexity of the economic environment, the accountants’ professional judgment ability should be further enhanced, and how to continually enhance the accountants’ professional judgment ability has become into an important task in the accounting research. Based on that, starting from the implementation of the new edition of accounting standard, the basic connotation of the accountant professional judgment, and the actuality of the accountant professional judgment, the approaches and countermeasures to enhance the accountant professional judgment ability are researched in this article.

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