Research On Uncertain Accounting And Accounting Professional Judgment

Along with the market economy increasing development, the various uncertainties are continuously arising, and playing an increasingly role in the economic. People pay more and more attention to the study of the uncertainty. But the study of accounting uncertainty is rare. We might say that the accounting uncertainty is a difficulty in the field of accounting, on which there is no fixed conclusion yet.The uncertain accounting is an important part of financial accounting. And the goal is to provide with uncertainties of transaction. The uncertainties of the accounting information exist objectively, but is often regarded as accurate by people. The ignorance of the uncertainties will affect the user's decision, and even result in mistaken decision. The study of uncertain accounting is useful to reduce the uncertainties of the accounting information, and establish theoretical framework of uncertain accounting, thus is beneficial to the formation of uncertain accounting standard and practical operation.We can't completely eliminate the uncertainties of the accounting information, which can only be moderately controlled. The risk precaution of uncertain accounting information is to strengthen the professional judgment ability of accountant. In my country, according to comparisons of the accounting rule, accountants have more space of professional judgment. Due to complexity of the objective economic environment, accountants manipulate profit with the space of professional judgment, and distort the real financial statement and the business results. At present accountants in our country are weak in the ability of professional judgment. Many accountants are short of the awareness of professional judgment and initiative. And the professional quality should be improved, which couldn't meet the acquirement of accounting principle. How to strengthen the ability of professional judgment, and how to prevent abusing professional judgment to make false accounting information, which are demanded prompt solution.In this article, using standard method and the analysis of case, study the uncertain accounting and the professional judgment of accounting. The article is divided into six sections. The first part introduces the purpose and significance of the article, the research situation at home and abroad, the research content, the research method and innovation. The second part introduces the summary of uncertain accounting, defines the meaning and classification of uncertain accounting, sums up the influence on the accounting information. On the base of summarizing the study viewpoint of uncertain accounting at home and abroad, propounds the meaning and trait of professional judgment, sums up the reason that affects the professional judgment from environment and itself. Finally, reveal the inter-relationship between uncertain account and account professional judgment. In the third part, list three case of the uncertain accounting as "accounts receivable, debt guarantees, corporate restructuring" for the different level of uncertain account. The forth part propounds that uncertain accounting exists questions. Mainly because the enterprise accountants abuse accounting professional judgment, varnish the financial statement. The fifth part sums up the suggestions that reduce the uncertainties and strengthen the ability of the professional-judgment. The sixth part introduces the limitation of the article and the prospect of the future.The contribution of this article is as follow:Firstly uncertain account or account professional judgment was just separately studied, but in this article, associate uncertain accounting to professional judgment by forming the inter-relationship between them. Secondly list and analysis three cases of the uncertain accounting as "accounts receivable, debt guarantees, corporate restructuring". Thirdly proposes the questions of uncertain accounting-abuse professional judgment and propounds the suggestion that reduce uncertainty and strengthen the ability of professional judgment.