Necessity of Accounting Professional Judgment Training in Higher Education and Approaches to It

摘要

As China's accounting standards and international practices converge, more and more accounting events are in need of being handled by the professional judgment of accountants. Naturally, accountants' ability in making professional judgment becomes increasingly important. Through the result analysis of the questionnaire, several problems are found in China's traditional accounting education, which has already fallen short of the requirements for the professional judgment training of students in accounting departments of universities and colleges and needs comprehensive reform. The professional judgment training for accounting students should permeate all aspects of accounting education, such as textbooks, teaching and practices.