Abstract:At present, with the gradual perfection of market economy and development, the economic environment has become more and more complex, diverse forms, uncertainty is increasing day by day. Whether the principle of accounting standards and accounting system and a series of accounting standards is increasing day by day, has been further extended in the space of accounting occupation judgment in this case. Professional accounting occupation judgment status in standardizing accounting system has become increasingly prominent, directly affects the quality of accounting information. At the same time in the accounting practice of the practical process of the quality of accounting occupation judgment because the quality of accounting personnel of different makes the results questionable, at the same time, the interests of the temptation to let many people abuse the accounting occupation judgment. How to improve the current state of the accountancy professional judgment, and as effectively as possible to stop the accounting professional judgment abuse has become a must face and resolve the problem.
This paper first introduces the research background and significance of the accounting professional judgment combined with domestic and foreign research leads to the accounting professional judgment; Secondly, the accounting occupation judgment theory; Thirdly, this paper expounds the accounting professional judgment in the application of enterprise accounting,, through professional judgment of accounting through the analysis of the specific application in the application of enterprise accounting ; Finally, From the aspects of environmental accounting in our country, the influence factors such as accounting professionals to improve the application of the accounting professional judgment in accounting.
Keywords：Accounting professional judgment Accounting Accounting environment...