The Accountants' Professional Judgment Ability

Now the factors affecting accountants' professional judgment ability are mainly professional judgment level of accountants,complexity of enterprise accounting,enterprise character,corporate governance,and other external factors of laws and regulations and the like.The government should improve accounting standards quickly to narrow choice of accounting methods,increase accountants' quality by training,build risk mechanism on accounting professional judgment and regulate accounting behavior to improve accountants' professional judgment ability.Meanwhile,the accountants should also enhance their own quality by continuing to master modern economic analysis method based on uncertainty of fully recognizing and estimating economic environment.