Research On Cultivation Of Accounting Professional Judgment Based On Cultural Perspective

With the gradual deepening of economic globalization,it has brought about complex and changeable economic environment,accompanied by the emergence of complicated and diversified accounting matters.Although China’s accounting standards are gradually converging to international accounting standards,it provides a broader space for accounting professionals’ professional judgment and deepens the role of accounting professional judgment in their work,but accounting talents as the main body of accounting professional judgment show an overall ability The situation is still low.Accounting professional judgment ability,as the core competence of accounting talents,is an indispensable basic quality in accounting work,and the cultivation of accounting talent professional judgment ability mainly depends on college education.The current goal of China’s accounting undergraduate education is to cultivate accounting talents who meet the needs of accounting and professional competence.However,their focus is often only on accounting theory education and practical operations,but they ignore the cultivation of accounting talents’ core competence,making accounting undergraduate There is a big deviation between the educational goals and the actual needs of society.The college education often lacks the understanding of the importance of accounting professional judgment ability,which leads to the failure to formulate and implement the training objective of accounting professional judgment ability in the actual training of accounting undergraduate education.At the same time,the arrival of the era of artificial intelligence and big data has also brought new challenges to accounting education.Therefore,whether it is the internal demand for accounting talents or the external environment,it is urgent to call for the reform of accounting undergraduate education.With the accumulation of history and the development of the times,human culture is constantly updated and progressed.The formation and transmission of culture has had a potential impact on social development,and it has also brought about a series of changes in the form,means and purpose of education.Culture is the foundation of establishing a virtue,and its essence is to educate people,and accounting undergraduate education as a professional talent training approach is bound to be influenced by culture.The role of culture in the current accounting education is often overlooked,and few people systematically review the implementation of the training objectives of accounting undergraduate education from a cultural perspective.Therefore,this article is to study the cultivation approach of the current accounting undergraduate education objectives from the perspective of culture,aiming to explore the influence of cultural factors on the goal of cultivating accounting professional judgment ability.Based on the domestic and foreign research achievements,this paper first builds a target system to cultivate accounting professional judgment ability from a cultural perspective;then takes H colleges as an example to deeply analyze the cultivation of accounting professional judgment ability from a cultural perspective.Accounting students conducted extensive research,collected a total of 744 effective questionnaires,and used SPSS software for data analysis.The results show that cultural factors have a positive impact on the composition of each element of the professional judgment ability training target system in accounting undergraduate education.The integration of cultural factors into accounting undergraduate education can better achieve the goal of cultivating accounting professional judgment ability;therefore,relevant suggestions are proposed from a cultural perspective in order to better improve the accounting professional judgment ability of college students.The accounting professional judgment ability training target system constructed from the cultural perspective constructed in this article can enrich and improve the accounting education theory and accounting occupation judgment ability related theory;reorganize the implementation methods of accounting undergraduate education objectives through the influence of cultural factors,which can strengthen college The emphasis on the training objective of accounting professional judgment ability provides a reference for the training path of accounting professional judgment ability;at the same time,it also indicates the direction for college students to improve their accounting professional judgment ability,and finally makes a small contribution to improving the quality of accounting information.