Adancing accountants sence of work,it is necessary that contructing an appraisable accountant work moral criteron system,perfecting rule of law,bringing up accountant work sence,adancing stuff,reforming accountant teaching contents and teaching means.

• 提高会计人员职业判断能力主要从建设可评价化的会计职业道德规范体系、进一步完善法规制度、培养会计职业判断意识、提高素质、改革会计教学内容和教学方法等方面入手。