1.The accuracy of the accounting professional judgment directly affects the quality and reliability of the accountant's information.With the development of the economy and the tense competition, as the main parts of market,the enterprises are getting increasingly serious about the accuracy of the accountant's information.
2.This paper is divided into four parts. First, from the pespective of the connotation of the accounting professional judgement, the paper introduced its four main features:professional,subjectivity,the need to weigh the advantages and disadvantages and conditionality.It also summarized the importance of accounting professional judgement.Second,it systematically analyzed the factors that affect the accounting professional judgement.The three main specific factors are subject factors,object factors and environmental factors.Third,it elaborated the problems that exist in the accounting professional judgement.At last,this paper offered solutions to those problems.
不是机翻,我一字一字打出来的.望采纳!
