Research On Accounting Professional Judgment Problem

Today’s society is the rapid development of society, the trend of global economic integration is inevitable, Enterprise in which the economic environment is changing, more complex and more varied, and the uncertainty of economic matters increasingly more. Accounting professional judgment is becoming more and more enterprises deal with economic matters, it can be said that the accounting professional judgment has become the key to determine the quality of accounting information. However, the professionalism of our accounting staff overall at a low level, most of the professional quality of employees is not high, the lack of practical experience and high moral conduct. In addition, due to accounting standards and institutional system is not perfect, many enterprises in order to beautify the financial statements and data, accounting professional judgment distort actual operating profit manipulation events occur. The accounting practitioners practicing how to improve the ability to play the regulatory role of the government departments, the accounting system to improve the regulation of the system, in order to promote the improvement of the quality of accounting information has become an urgent need to solve the important issues.Start from the basic theory of the accounting professional judgment standardized research methodology, analysis of the main problems of the accounting professional judgment by analyzing the status quo of China’s accounting professional judgment, the proposed countermeasures and suggestions. It aims to strengthen accounting comprehensive abilities and improve their professional judgment. Gets better service to the development of social economy to make the contribution.The article is divided into five parts were discussed:The first part of the article introduces the research background, present situation and domestic and foreign literature review and the research content and methods. The second part of the article mainly introduces the basic theory of the accounting professional judgment, including its connotation the essence, and the influence factors and analysis of related concepts. The third part introduced the present situation and existing problems of accounting professional judgment. The fourth part, to influence the accounting professional judgment, this paper puts forward the countermeasures and suggestions in order to establish a complete accounting professional judgment system, optimize the quality of the accounting professional judgment. The fifth part is the executive summary, mainly of the article sums up and on the prospects of the accounting professional judgment.