会计职业判断：基于有限理性的分析
Accounting Professional Judgment: An Analysis Based on Bounded Rationality

会计职业判断是会计发展和社会进步的产物，会计职业判断直接影响会计信息质量。以会计准则为会计职业判断的制度基础，根据有限理性理论，从经济利益、法律和道德维度分析会计师的职业判断过程。职业判断并不是会计师个人的偏好，而是涉及相关者利益的社会问题，企业管理者和会计师恰当、合理的运用职业判断，提供真实可靠的会计信息。
Accounting professional judgment is the product of accounting development and social progress, accounting professional judgment directly affects the quality of accounting information. Taking accounting standards as the institutional basis of accounting professional judgment, according to the theory of bounded rationality, this paper analyzes the professional judgment process of accountants from the economic interests, law and morality. Professional judgment is not a personal preference of accountants, but a social issue involving the interests of stakeholders. Business managers and accountants can properly and reasonably use professional judgment to provide true and reliable accounting information.