Research on Innovation Model of Cultivation of the Professional Judgment Ability of Accounting Major Students

摘要

accounting professional judgment is a highly professional subjective activity. The enterprise accounting policy choice and the processing of accounting events depend on the accounting personnel's professional experience, knowledge level and practical ability. It is a necessary quality for accounting personnel under the new situation. As training base of future accounting talents, Colleges and universities should renew the education idea actively and strengthen the cultivation of professional judgment ability of accounting major students. This paper will explore the training mode, analyze the present situation of cultivation and also make research on how to strengthen the professional judgment ability.