Research Of Accounting Information Quality Based On Professional Judgment Ability

Along with the set up of market economy and the development of social economy, accounting environment becomes more and more complex and changeable, the uncertainty increases greatly, at the same time, the internationalization tendency of Accounting Standards and Accounting System becomes more and more strong, the space of professional judgment become more and more large, variety of aspects make the status of professional judgment to be more important at the implemental system of accounting criterion in China. With the professional judgment becomes more and more important in accounting practice, accountants' professional judgment ability becomes a problem need to be study deeply. Such as: relative to the old Accounting Standards, the large use of fair value measurement attribute in the new Accounting Standards issued in 2006 need to be implemented by well professional judgment of accountants..There are few studies on accounting professional judgment in existent literature, especially lack of the positive studies. The subject of this paper is the influence of professional judgment on accounting information quality, the purpose of the research is to provide beneficial references to improve accounting information quality in China, use multi-discipline theoretic to make systems analysis ,at the same time make the experimental study mathematical statistics as evidences, so that make the conclusions of this paper to be of practical directive significance to a certain extent.The relationship between professional judgment and accounting information exists objectively. Therefore, base on this kind of transfer relationship, at the shunt period that the new Accounting Standards and Auditing Standards system preliminary startup and accounting personnel professional judgment ability and accounting information quality to be of low level in our country, the consideration that how to enhance the accounting information quality in capital market of China from the aspects of professional judgment and professional judgment ability is obviously of especially important sense.Chapter one is introduction, it introduces the background and sense of the research, the research status quo at home and abroad and the research aim,methods and innovation of this thesis. Chapter two creatively determines the definition of accounting professional judgment ability,connotation and the dialectical relationship between it and professional morality. Systemically concludes the transfer relationship between professional judgment and accounting information quality on the base of judgment criterion of accounting information quality.Chapter three firstly uses "trichotomy" of accounting information distortion to analyze accounting information quality in china, secondly makes detailed illustrate and citing of the use and importance of professional judgment at the process that accounting information form. Lastly put forwards the essential factors and the unit diversity, anatomies how each essential factor effects to accounting information quality during the process of accounting information form.Chapter four introduces the design and retrieve of questionnaires. We statistically analyze the condition that accountants use professional ability and the cognition that they make to professional judgment ability, find out the objective cognition difference of Chinese accountants' collective understand in the two aspects and that of different kinds of accountants, validate the influencing aspects of accounting professional judgment ability to a certain extent and its influencing degree on accounting information quality.Chapter five put forwards the maneuverability upswing measurements to train and enhance the ability of accountants, so as to improve accounting information quality in China. The measurements include education mechanism,training mechanism in enterprise and the system of accounting professional ethics.Research conclusions: accounting professional judgment ability has its own configuration, each factor will effect the information quality during the process that the accounting information form; the professional judgment ability is the essential factor that determines the height of accounting information quality, high quality of accounting information depend on good professional judgment ability, the correlative degree between them influenced by the change of Accounting Standards; positive research finds out: in our country, accountants have not enough understanding of the importance of accounting professional ability and have not active and enough use of it, they consider that experience and professional analytic ability are the coral factors of professional judgment ability; we should improve this condition from the aspects of education,enterprise system and ethics exertion system, so as to increase accountants' professional judgment ability and improve the accounting information quality.