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。

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Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.

在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。

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The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.

第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。

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