The Accounting Professional Judgments Research On Accounting Standards For Business Enterprises

In the backdrop of economic globalization, in order to achieve international convergenceof accounting standards, our country introduced a set of accounting standards system onFebruary in2006. included39companies accounting standards and certain application guides,revised its accounting recognition、measurement、recording、reporting and other aspects of theexisting accounting standards, achieved our accounting standards enacted "rule-oriented"mode to the "principles-based" mode, expand the scope of related professionals action, requireaccounting staff are provided with more professional judgment during the processing ofaccounting matters. However, judging from the current situation, it is not optimistic aboutChina’s accounting standards on the accounting professional judgment expected accountingpersonnel of the concept of corporate accounting standards, the reality is not deep enoughunderstanding in specific accounting practices still adhere to the previous system, and can notmeet the the professional judgment of the changes in the accounting environment, and thereare many appointing accounting professional judgment, can not be objectively and fairlyreflect the phenomenon of accounting information. in the process of implementation ofaccounting standards for the actual situation, the Ministry of Finance to increase the trainingof accounting professionals, aimed at improving the professional judgment of theprofessionals. the thesis was carried out under the above background.Accounting professional judgment is a complicated process, accounting professionaljudgment as the research object, first of all proceed from the theory of the accountingprofessional judgment, discusses the definition of the accounting professional judgment、theconcept of Discrimination、characteristics、influencing factors、as well as the basic principlesof economics and behavioral psychology into the accounting professional judgment study.secondly detailed summary from accounting principles、accounting policies、accountingestimates、other special events、the leasing business. Again selected for asset impairment,inventory valuation and selection of specific business problems exist in the use of the processof accounting professional judgment and analysis from the four aspects of the specific causeof problems. As a result problems solution measures to the appropriate use of the accountingprofessional judgment, and hope to provide some helps for the future practical operation.