How to Increase the Professional Judgment of the Accountants

This paper expounds the meanings and present situation of accountants' professional judgment, and points out that only by increasing accountants' professional judgment starting from cultivating accountants' consciousness of professional judgment, increasing accountants' level of professional judgment, and regulating accountants' behavior of professional judgment, etc., can the accountants make rational judgment before the uncertain economic transactions and protect the interest of the relevant sides of the interest..