Research On The Professional Judgment In The Implementation Of Accounting Standards Interpretation For Business Enterprises

The economy of China had entered the period of new normal in the environment that the outbreak of global economic crisis and the superposition of periodic factors of China,which presented the new rules and phenomena.In the new normal,the economic environment is more and more complex and diversification,and the enterprises will face the new opportunities and challenges.The accountant,as a key component of the company,should enrich their professional knowledge structure and modern financial skills when facing the environment of growing uncertainty.And they should enhance their professional judgment level,then they can provide the objective and fair financial information and the relevant decisions for enterprises.Which helps enterprises to develop under new normal.Therefore,the professional judgment of accountant has became the problem concerned by enterprises.Accounting professional judgment should be based on accounting standards,and the continuous development of accounting standards system is driving factor in the development of accounting professional judgment.Promulgated the accounting standards for enterprises,in order to supplement the new rules,the ministry of finance issued “interpretation no.1 of the accounting standards for business enterprises” to “interpretation no.8 of the accounting standards for business enterprises”(this article referred to as“accounting standards interpretation for business enterprises”)during the period of 2007 to 2015,which made up the “vacuum”of the accounting standards for business enterprises.Accounting standards interpretation for business enterprises as part of accounting standards system for business enterprises,the formulates of which has the principle of orientation,and the space of accounting professional judgment is bigger.Due to the accounting standards interpretation for business enterprises is the further perfect for accounting standards for business enterprises,is also the reflection of contemporary social vulnerable toeconomic matters.Therefore,the study of accounting professional judgment based on the perspective of accounting standards interpretation for business enterprises is not only timeliness,but also can be found the problems and present situation of accounting professional judgment in implementation of accounting standards interpretation for business enterprises,which can promote the further development of accounting professional judgment.Based on the perspective of accounting standards interpretation for business enterprises,this paper research on the accounting professional judgment.First of all,this paper classifies the accounting professional judgment based on the accounting process,industry characteristics and specific accounting events,and expounds the professional judgment of each type behavior in implementation of accounting standards interpretation for business enterprises.And then the article selected 1076 samples of 2015 annual financial report as the carrier,and statistical analyzed each type of accounting professional judgment behavior in implementation of accounting standards interpretation for business enterprises.The results are as follow: The consciousness of accounting professional judgment is weak in implementation of accounting standards interpretation for business enterprises;The utilization of accounting professional judgment is low as a whole in implementation of accounting standards interpretation for business enterprises;The utilization of accounting policy choice is insufficient in implementation of accounting standards interpretation for business enterprises;The more complex economic issue is,the lower level the utilization of accounting professional judgment is in implementation of accounting standards interpretation for business enterprises.In order to carry the comprehensive evaluation on accounting professional judgment in implementation of accounting standards interpretation for business enterprises,this paper used the method of fuzzy comprehensive evaluation and analytic hierarchy process to construct the comprehensive evaluation model for accounting professional judgment in implementation of accounting standardsinterpretation for business enterprises.Which provided the quantitative evaluation method for the enterprises.And it's also the a kind of practical tool for enterprises to evaluate the accounting professional judgment behavior.The paper provides the policy suggestions for further standardize of accounting professional judgment in implementation of accounting standards interpretation for business enterprises: Attaches great importance to understanding and grasping the accounting standards interpretation for business enterprises;Enhance the consciousness of accounting professional judgment;Improve the level of accounting professional judgment;Evaluate the accounting professional judgment behavior on a regular basis.