The Study On Professional Judgment Ability Cultivation Of Higher Vocational Accounting Students

In 2006,China’s ministry of finance promulgated the new accounting standards for enterprises,which achieved convergence with international accounting standards and simplified economic matters.Its characteristics embodies the principle of accounting standards from principle to the change of the conductivity,which makes the accounting personal professional judgment space expands continuously.Meanwhile,with the development of society and economy,the economic environment of enterprises is also increasingly diverse.The new update of financial innovation and financial derivatives are constantly being updated,and the uncertainty of the business economy is increasing.Against this background,accounting personnel can only deal with the specific economic matters according to the cumbersome principle.However,the professional judgment ability of accounting workers in our country has not been taken seriously,such as low actual operation ability,professional ethics and accomplishment worrying.So it is difficult to adapt to the rapid development of economy.There is no doubt that higher vocational colleges,as the main place to train future accountants,should shoulder the responsibility of personnel training.First of all,this paper analyzes the current situation of domestic and foreign related research and analyzes the theoretical basis of professional judgment ability of professional accounting students in higher vocational colleges and the demand situation of professional talents in higher vocational colleges.Then,it sorted out the different types of vocational training mode of foreign vocational accounting students,aiming at drawing on their advanced experience.On this basis,the present situation and problems of the professional judgement ability of accounting profession students in our high vocational colleges are analyzed and analyzed based on typical investigation data and case study.Finally,a set of feasible measure is proposed to improve that professional judgement ability of the students of higher vocational accounting profession,so as to improve the comprehensive competitiveness of accounting majors and adapt them to the development of society.