Investigation And Analysis To The Professional Judgment Ability To The Students Of Accounting In Our Country

The most obvious characteristic of the new "Business Accounting Criterion" promulgated in 2006 is that it enhances the principle and weakens the concreteness. That is to say, the accountant can only obtain the principled prescriptions in the criterion stipulation, but when dealing with the concrete transaction or business, the accountant needs to utilize the professional judgment to make the reasonable judgment in the accounting standards permission scope. However, because the research history of the accounting professional judgment is short in our country and the professional judgment ability of the accountants is not high, especially the undergraduate education can't value seriously to train the accounting professional judgment. That causes the aggregate level of the professional judgment ability of undergraduate accounting major is not high and can't adapt the request of engaging in accounting work.This article mainly revolves the outline of the accounting professional judgment, including the implication, the primary coverage, the characteristic of accounting professional judgment and the main factors of affecting accounting professional judgment ability, takes the undergraduate accounting major students as investigation object, uses the method of the questionnaire, understands the present situation to the cultivation of the professional judgment ability to undergraduate accounting major of our country and the demands to the cultivation of the accounting professional judgment ability, draws the conclusion of the aggregate level of the cultivation of the professional judgment ability is unoptimistic, and analyzes the demands of the cultivation of the accounting professional judgment ability from three angles. In addition, according the analysis and summary of the questionnaire, the article puts forward the advice of the cultivation of the professional judgment ability to undergraduate accounting major, from the curriculum, the course content, the teaching methods and the teachers'abilities—the four principal aspects which affect the cultivation of the accountant professional judgment ability,The stage of university is the crucial stage of training accountants and has the key function to professional judgment ability. Only building the solid foundation in the university, the accountants can make the objective and fair judgment to transaction or business and supply the real and reliable accounting information for the information users so that the information users make the correct decision. Therefore, there has the vital significance to the research on the cultivation of the professional judgment ability to accounting major.