试论会计职业判断中的责任问题摘 要随着我国市场经济不断发展和全球经济一体化趋势不断加强，会计环境日益复杂多变。不确定性因素增多，经济事项处理麻烦，但是会计标准却比较简单容易，给会计人员更多职业判断空间，其存在价值越发明显和重要。会计人员在职业判断中，可能会受到外部因素的影响，从而做出不客观的判断结果，这样的做法，会给企业造成不同经济程度的损失，这时企业便会追究会计人员的责任。基于此，本文对会计职业判断中的责任问题进行了研究，首先阐述了会计职业判断的基本内涵及其框架结构，然后剖析了会计职业判断责任构成及成因，最后提出了会计职业判断责任消解措施。【关键词】会计职业判断，责任，构成，成因，消解AbstractWith the continuous development of China’s market economy and continue to strengthen the trend of economic globalization, the increasingly complex accounting environment. Uncertainty in economic matters also increasing, and the accounting standards has become increasingly simple, given the accounting staff more professional judgment space, the more significant accounting professional judgment of its existence. Due to various factors, accounting personnel may exist in the professional judgment to determine the result is not objective and other issues, this will bring to the enterprise different levels of economic loss, this time we should not pursue an objective professional judgment of accounting personnel responsibilities. Based on this, the accounting profession’s responsibility to determine the problem is studied, first elaborated the basic content of the accounting professional judgment and frame structure, and then analyzes the composition and responsibilities of accounting professional judgment causes, finally proposed measures accounting professional judgment liability Digestion. Keywords: accounting professional judgment，responsibility，constitute ，reason ，dispel目 录一、会计职业判断的基本内涵………………………...
