Research On The Accounting Professional Judgment In The View Of The Accounting Cultural

As the economic globalization forward constantly, the accounting standards have also emerged "comprehensive convergence and equivalence" development in the world of today. During this process, a self-evident is that the high quality of accounting standards will not necessarily produce high quality accounting information. Nowadays. Chinese Security Markets appear intermittently accounting fraud, financial fraud and similar events caused by the accounting information distortion problem, which attract the attention to the reflection of accounting standards greatly and how the accounting personnel implement accounting standards; whereas the "intuitive thinking "of accounting system usually stay in the attention of crisis event contact and inheritance. In this realistic background, a problem which worth pondering is that whether the internal binding of accounting system plays an important role in the corresponding supervision and why accounting personnel’s professional judgment behavior often challenges the authority of accounting system.In order to effectively prevent accounting fraud cases, in addition to efforts to reform and perfect the corporate governance, accounting standards system in the field of flaws and shortcomings, I think it should start from the accounting culture this kind of macroscopical new thinking, new point of view to analyze the thinking. Accounting for survival in a specific cultural environment, perfect accounting culture environment directly affects the accounting recognition, measurement, recording and reporting of all procedures for the effective completion of accounting culture, affect accountant the occupation judgment behavior, that is to improve the quality of accounting information and the fundamental guarantee. Although our country to accountant the occupation judgment research had someone quite a lot, the reseach did from the accounting culture this layer to the accountant occupation judgment is less. This paper attempts to objectively analyze the Chinese accounting culture differences, foster strengths and circumvent weaknesses, the rational use of China’s accounting culture this inner flexible constraint mechanism to compensate for the accounting law " rigid management insufficiency, by values, beliefs, social responsibility so as to make the flexible management to encourage and guide the accounting occupation judgment behavior, compose builds harmonious accounting environment, deepen the reform of accounting system.This paper is divided into five parts:The first part, explicitly based on accounting culture from the perspective of the accountant occupation judgment the purpose and significance of research, namely accounting culture influences the accountant occupation judgment behavior, that is to improve the quality of accounting information and to be the fundamental guarantee; The second part, accounting and accountant the occupation judgment relations research, that is this article research foundation; The third part, the western accounting culture administrative levels to accountant the occupation judgment’s influence, from material layer behavior layer, system layer, accounting accounting culture cultural spirit; The fourth part, through the inductive deductive method, from the accounting culture analysis our country accountant the occupation judgment application present situation and the crux of the problem; The fifth part, put forward to promote the rationalization proposal to promote our country accounting professional judgment ability. It is the ultimate aim of this paper.