Research On Accounting Professional Judgment Ability And Its Training Path

It is well known that accounting needs of economic development, economic progress need accounting for their support, and both the height. Economic environment changing, leading to different accounting events, different month, despite the objectivity and accuracy as the foundation of the accounting, but is artificial information system due to its nature, is accounting personnel of subjective will see to the objective economic matters, therefore, the professional judgment is a pervasive feature of the whole process of accounting activities, provided by the accounting information inevitably penetrate into the accounting personnel’s subjective intention. As a diversified, global economic integration and enterprise accounting information demand of complicated, is growing internationalization of accounting norms in our country, by the system is complex, carefully die to flexible contracted, principled strong standards too much. In this context, the breadth of accounting professional judgment, increasing difficulty and risk degree, right now, the domestic accounting personnel professional judgment ability of the overall level is relatively low. Based on this, this paper to determine the implementation of the main body as the research Angle of view, on the basis of research results at home and abroad for reference, combining with the domestic situation, from the analysis of the special ability, through the questionnaire to understand the situation, mainly using normative analysis method, with the help of a behaviorist, Kurt lewin, proposed B = F(P, E) model to in-depth analysis of the cause of the current situation, targeted put forward including strengthening the consciousness of professional judgment, optimizing cultivation environment, perfect training mechanism, establish training goal and specific training measures in five aspects,including the cultivation of the system, set up a bridge from theory to practice, to make the accounting personnel from the inside out to spontaneity and outside-in enforce its to perform the related responsibility and to improve the professional judgment ability to adapt to and promote economic development goals. At the end of the article,summarizes the research conclusion of this article, at the same time points out the lack of and prospects the future research direction.