Research on Accountants' Professional Judgment Ability and Its Cultivation Path

DOI

10.2991/iccese-19.2019.362How to use a DOI?

Keywords

accounting professional judgment ability; reason analysis; cultivation system

Abstract

As we all know, the development of accounting keeps pace with the economic progress. Since the essence of accounting is that the accountants express the objective economic matters with their subjective idea under the norms of accounting standards, and therefore the accounting professional judgment is ubiquitous throughout the accounting activities. At present, the complexity of economic environment and accounting matters as well as the principle of accounting standards have led to the increasing breadth, difficulty and risk of accounting professional judgment, while the overall level of professional judgment of domestic accountants is relatively low. Based on this, this paper takes the implementation subject of accounting professional judgment as the research perspective, uses B=F(P,E) model to deeply analyze the causes of the current situation, and proposes a targeted cultivation system for this ability, aiming to make accountants spontaneously and voluntarily enforce their responsibilities from the outside,and to achieve the goal of improving professional judgment to adapt to and promote economic development.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jie Xie
AU  - Hong Zhou
PY  - 2019/04
DA  - 2019/04
TI  - Research on Accountants' Professional Judgment Ability and Its Cultivation Path
BT  - Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019)
PB  - Atlantis Press
SP  - 1638
EP  - 1642
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-19.2019.362
DO  - 10.2991/iccese-19.2019.362
ID  - Xie2019/04
ER  -