Investigation And Research To The Professional Judgment Ability To The Accountants Of Companies In Our Country

High-quality accounting information is the premise and basis that the whole market system is operating normally and orderly, and accountants is the reasonable guarantors of high-quality accounting information. It requires accounting staff with strong professional competence to carry out this role, one of which is professional ability to judge. Therefore, the level of ability of the accounting professional judgment became the key factors that accountants can play this role effectively.In2006, China promulgated a new "Enterprise Accounting Standards" to achieve convergence with international accounting standards, the most notable feature is oriented to principles-based rules. In other words, the accounting staff can only get the principle in the accounting standards requirements, and in the treatment of specific transactions or events, you need to use professional accounting staff the ability to judge the extent permitted by accounting standards to make reasonable judgment. However, because of the accounting profession to determine a relatively short history, accountancy professional ability to judge the overall level is not high, especially for improving the work of accountants in the accounting profession in the ability to judge not pay enough attention, many accountants are still used by ready-made provided mechanically, the lack of career awareness and initiative to determine the overall professional quality also needs to be improved, much of the market system can not meet those requirements on the quality of accounting information, can not cope with the rapidly changing business environment and complex economic activity. Therefore, the ability to judge at this stage of the accounting profession research has important theoretical and practical significance.This paper focus on an overview of the accounting profession to determine, including the accounting profession to determine the content, the main content, features, principles and ability of the accounting profession to determine factors to study corporate accounting staff, using the questionnaire method, understand our corporate accounting staff ability to judge the status of professional and accounting staff to improve their ability to judge the needs of the accounting profession, corporate accounting staff to arrive at our ability to judge the overall level of professional conclusions can not be optimistic, and from various angles on how to improve our ability to judge the Professional Accounting analysis. Moreover, according to the analysis of the questionnaire and summary of corporate accounting staff proposed to increase the ability of professional judgments and recommendations.