判斷題通過對(duì)會(huì)計(jì)人員的會(huì)計(jì)行為動(dòng)機(jī)提出相應(yīng)的會(huì)計(jì)職業(yè)道德要求,引導(dǎo)、規(guī)范、約束會(huì)計(jì)人員樹立正確的職業(yè)觀念,可以達(dá)到規(guī)范會(huì)計(jì)行為的目的。