Research To The Professional Judgment Ability To Accounting Staff

As a result of globalization process, the economic environment of companies is becoming increasingly complexity and diversification. New enterprises'forms of organization are emerging (such as virtual enterprises); the new economic situation is becoming increasingly complexity of operations (such as financial innovation and derivative financial instruments); a new form of trading and settlement continuously updated (such as electronic money and online trading), the uncertainty of corporate economic matters is increasing. To the uncertainty of the emerging business economy, it is difficult to use accounting standards to regulate the red tape. At the same time, the system of accounting standards and the principle of accounting standards in the international trend is becoming increasingly stronger, and the space of professional judgment is increasing all the time, the status of implementation of the system about the accounting norms in our country determined by all aspects of occupational factors become increasingly important. Truly and fairly reflecting the economic substance of business and servicing users of accounting information for decision-making services causes that the accounting professional judgment has become an eternal theme. With the professional judgment becomes the more important in the accounting practices, the ability of professional judgment all so has become a thoroughly study topic.In this paper, it mainly around the related theory of the accounting professional judgment ability, including the meaning, content, features, principles, procedures of the accounting profession and the meaning and influencing factors of the accounting professional judgment ability, to study Chinese accounting personnel, using the questionnaire method, to understand the present situation of our accounting staff's professional judgment ability and the raise demand for accounting professional judgment ability to accounting personnel, so as to arrive at the conclusion about that as a whole our accounting staff's professional judgment ability can not be optimistic and from the four perspectives to analyze the raise demand for accounting professional judgment ability to accounting personnel. In addition, according to an analysis and summary of the questionnaire, from accounting staff themselves, internal training mechanisms, education and training mechanisms, as well as professional ethics system four aspects proposed the proposals which are operational to raise and improve the accounting professional judgment ability.