Research On Accounting Professional Judgment

The development of world economy of integration, internationalization of accounting standards and the conversion of accounting standards mode make encouragement of professional judgment of accounting the tendency in the field. Company Accounting System and Accounting Standards' have offered considerable room for judgment. Because of the imperfection of accounting standards and system and the complexity of objection economic events, a lot of companies take use of the space of professional judgment to handle profits, twist true financial situation and management performance. As a whole, the level of accounting professional judgment is not high in our country, most accountants are still accustomed to working according to ready-made rule by rote, lacking in consciousness and initiative spirit of professional judgment. The general professional ability of our accountants, especially the accounting judgment ability, is far from fulfilling the capability requirements of accounting system reform for accountants and has to be enhanced. So how to improve the accounting professional judgment of companies in our country and avoid the behavior of abusing effectively as much as possible has become an important problem demanding prompt solution.The article adopts normative research method mainly, combining the case research method, and probes into the law of accounting professional judgment. The purpose is to help accountants to improve the professional judgment competence, avoid the behavior of abusing profession and reduce the judgment bias through behavior. The final purpose is to improve accounting information quality. Firstly, this article introduces some basic relevant theories of accounting professional judgment, defines the meaning of accounting professional judgment, indicates that it is a thinking process of assertion and predication of accountants for uncertain accounting events according to the law, regulation accounting standards and rules, fully considering the financing conditions and business characteristics of the enterprise at present and using professional knowledge and working experiences with methods of identification, calculation, analysis and comparison. The objective of accounting professional judgment is the direction of all judging activities. Principle of accounting professional judgment are some directive criteria and constructive suggestion that should be followed when accountants making professional judgment, analyses the present conditions of accounting professional judgment; subsequently, discusses the main factors that influence professional judgment, the components and environment factors of accounting professional judgment concentrates the components and environment influencing factors of the accounting judgment, as well as their relations of reciprocity and infection on each other, analyses the cause of accounting professional judgment in the view of economics; finally, draw some countermeasures of the improving the quality of accounting professional judgment on the above analysis. This article attempts in the accounting professional judgment to provide some theoretically with the practice in the beneficial advisory opinion.