The Study On The Cultivation Of Professional Judgment Ability Of Accounting Majors In Secondary Vocational Schools

Today,with the rapid development of the market economy and the virtual economy,in the context of the rapid development of “Internet +”,“Big Data” and “Intelligent Economy”,the competency required for today's accounting positions is also advancing with the times.At the same time,with the international convergence of China's accounting environment and accounting standards,fair value has also received extensive attention,making it a hotspot and a difficult point in the industry.The professional judgment ability of accounting majors in secondary vocational schools has been given higher expectations.At the same time,higher requirements were also raised.As one of the main places for cultivating future accountants,secondary vocational schools have become the top priority of training with the introduction of new accounting standards and the application of fair value accounting.It is reflected in all aspects of the accounting work,to ensure that the reliability of each process or result can obtain valuable information,in order to ensure the realization of financial goals.The first chapter of the thesis first studies the relevant theories of the professional judgment ability of accounting majors in secondary vocational schools.The second chapter discusses and analyzes the importance of the professional judgment ability of accounting majors in secondary vocational schools.Then the third chapter analyzes This paper discusses the current situation and problems of the professional judgment ability cultivation of accounting majors in China's secondary vocational schools.The fourth chapter is based on the previous chapter,and puts forward relevant countermeasures for the analysis of its current situation and problems.The purpose of this paper is to improve the professional judgment ability of accounting majors in secondary vocational schools in China,and to improve the accuracy of relevant information and promote the progress and development of accounting.