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。

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Therefore, a research on how to improve the ability of professional judgment is significant to all account staff.

因此，对会计人员而言，提高职业判断能力是当前面临的紧迫问题，对其进行研究，具有重要的现实意义。

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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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