Research On Accounting Professional Judgment Of Listed Companies In Our Country: System And Behavior Analysis

High quality accounting information is the prerequisite and foundation for capital market to operate orderly and normally, and accountants are the rational provider and assurors of the high quality accounting information. To be competent at this role, accountants should possess strong professional competence, and the core of professional competence is the professional judgment. Therefore the level of accounting professional judgment becomes the key for accountants to take on this role effectively. However, the professional judgment is a" double-edged sword ". Because of the imperfection of accounting standards and system and the complexity of objective economic, a lot of listed companies take use of the space of professional judgment to handle profits, twist true financial situation and management performance and cause accounting information to be distorted. As a whole, the level of accounting professional judgment is not high in our country, so how to improve the accounting professional judgment of listed company in our country and avoid the behavior of abusing effectively as much as possible have become an important problem demanding prompt solution.This article adopts normative research method mainly, combining the case research method, and probes into the law that accountants perform professional judgment from subjective and objective respects. The purpose is to avoid the behavior of abusing professional judgment through system, help accountants to improve the professional judgment competence and reduce the judgment bias through behavior. The final purpose of these two results are to improve accounting information quality.This article divides into four chapters altogether. Chapter one introduces some basic theories of accounting professional judgment, including the definition and characteristic, the reasons for existing and the factors that influence professional judgment; Chapter two combines the related cases of distorted accounting information, analyses the accounting professionaljudgment of listed companies in our country on the basis of system, and finally proposes the author's opinions on the formulation foundation of accounting standards in our country and the required fundamental characteristics of high quality accounting standards; Chapter three first analyses the generality of the human behavior, namely the limited rational, and combining the relevant theories of the accounting behavior analyses the demonstrated characteristics of accounting professional judgment of listed company in our country. Chapter four draws some countermeasures of improving the quality of accounting professional judgment on the basis of the above analysis.