Strengthen Accountant Occupational Judgment to Improve the Accounting Information Quality
Shang Hong-min
Abstract
Shang Hong-min
Abstract
With the rapid development of economy and quickened steps of China's accounting in alignment with the international practices,the professional judgment of accountants is becoming increasingly important.The quality of accounting information is closely connected with accountants' professional judgment.By analyzing relevant concepts of our accountants' professional judgment and accountants' information quality and their interrelation,the paper puts forward relevant solutions and suggestions for accountants to improve their professional judgment.
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With the rapid development of economy and quickened steps of China's accounting in alignment with the international practices,the professional judgment of accountants is becoming increasingly important.The quality of accounting information is closely connected with accountants' professional judgment.By analyzing relevant concepts of our accountants' professional judgment and accountants' information quality and their interrelation,the paper puts forward relevant solutions and suggestions for accountants to improve their professional judgment.
Key concepts: Accounting, Quality (philosophy), China, Business, Accounting information system, Public relations, Political science, Law