Accounting Professional Judgment Research Based On The Background Of Accounting Standards Internationalization

Economic ties between countries are increasingly close with the continuous developmentof economic globalization. Multinational companies are emerging. And accountingenvironment becomes increasingly complex and changeable. In this economic environment,international accounting standards convergence has become the inevitable choice of countriesin the world economy. And the internationalization of accounting standards is also adouble-edged sword. On the one hand, he put forward higher requests in accountingprofessional judgment ability. The threshold of the accounting profession constantly rose. Onthe other hand, along with the advancement of the internationalization of national standards,the various countries’ accounting personnel professional judgment ability has also beengradually improve in order to adapt to the new situation.At first, this article expounds the definition of accounting professional judgment, on thebasis of the theory root of accounting professional judgment is discussed, and then analyzedthe influence factors of accounting professional judgment. Which focuses on the professionaljudgment of accounting impacting of accounting standards internationalization, lays thefoundation for the later exploration of the relationship? Then the article introduces therelevant theories of accounting standards internationalization. International accountingstandards is based on the principle as the guidance. The implementation of our country’s newaccounting standards realize the change of the accounting principle by rules to guide. Theinternationalization of accounting standards in our country gives accounting personnel greaterdegrees of freedom and choice. This increases the demand for accounting personnelprofessional judgment ability and prompts the accounting personnel have to improve theirprofessional judgment ability. In order to more specific embodiment, the article selected therepresentative of the enterprise as a case and analyzed financial reports from2007to2011.This paper has carried on the appraisal project involving professional judgment and mainlyexplores the implementation effect of China’s new accounting standards involving theprofessional judgment. Finally the paper put forward some suggestions aiming at the presentsituation of professional judgment and the progress of the internationalization of accountingstandards.