How to improve the professional judgment ability of financial accounting

Combine theory with practice, and constantly explore and accumulate in work.

The content comes from the user: China Academic Journals Network.

1. Establish a sound financial management system. Whether it is an enterprise or a first-class management department, a sound financial management system is an effective means to ensure the normal operation of finance, and it is also the basis and standard for financial accountants to manage finance. To establish a sound financial management system, it is necessary to formulate it strictly and consider it as a whole.

2. Financial accountants should constantly enrich their financial and accounting knowledge. It is very important for an accountant to have a wealth of financial knowledge. In order to make yourself handy in financial management, you must continue to strengthen the learning of financial and accounting knowledge, so that you have very solid professional knowledge.

3. Financial and accounting personnel should constantly improve their professional ethics and ideological and moral qualities. Financial accountants are people who deal with money, and they must remember that money is not their own, they are just managing money. Therefore, financial and accounting personnel must maintain a high level of professional ethics and improve their ideological and moral qualities.

4. Financial and accounting personnel should constantly summarize practical experience and improve their professional judgment ability. It is often said that excellent financial accountants can see the authenticity and falsity of the account book and the authenticity of the coins at a glance. The professional judgment ability of financial accountants is very important, which requires financial accountants to be able to make correct judgments in a relatively short period of time.

Financial accountants should constantly summarize their practical experience and constantly improve their professional judgment ability.

5. Adopt scientific accounting professional judgment methods and procedures. There is a set of methods and procedures for judging things. Similarly, financial accounting does business and has its own methods and procedures.

Therefore, for financial accountants, it is necessary to summarize scientific professional judgment methods and procedures in repeated practice.

6. Strengthen the education of legal knowledge and national policies for financial and accounting personnel. As mentioned earlier, financial accountants are people who deal with money, so it is necessary to strengthen the education of laws and regulations for financial accountants, and let financial accountants understand national policies at all times. It is necessary to ensure that financial and accounting personnel must abide by the laws and policies of the state at all times, and resolutely ensure that there are laws to be followed and violations must be prosecuted.

7. Strengthen financial supervision and management, and strictly prevent financial fraud. It is necessary to fundamentally and comprehensively strengthen the management of financial ledgers, strictly supervise the work of financial accounting personnel, and put an end to the occurrence of financial corruption at the source. Once the phenomenon of financial corruption is discovered, it is necessary to resolutely deal with the parties concerned.

First of all, the work of the financial staff is based on evidence, that is, the work of the financial staff must follow certain operating norms and principles in the work activities of the financial and accounting personnel, otherwise the work they do will be regarded as invalid. This not only strengthens the financial staff's awareness of the importance of their own work, but also enables them to comply with professional norms to carry out their work. If with the corresponding supervision mechanism, can achieve better results, that is, in all aspects of the financial and accounting work, the appointment of special supervision departments and personnel to supervise and inspect their work behavior and work results, can play a better role in urging and supervision, can also make the implementation of the internal management mechanism more perfect.

Secondly, the management department of the enterprise should discover the weak points in the internal management link in a timely manner through careful research and analysis, and formulate measures to strengthen and correct them, especially for the review and supervision of the accounting department.

As a financial and accounting worker, when judging different data and information, you have to face different forms and different levels of difficulty in accounting systems. Therefore, in the process of professional judgment, the specific methods adopted will also be different, but this does not mean that the selection of methods and procedures for accounting professional judgment is absolutely free and flexible. Although the specific objects and manifestations of each professional judgment work are different, and the specific methods will be different, the judgment process should follow some common steps and procedures, and different methods and procedures will correspond to different accounting system situations.

This is due to the accounting professional judgment criteria determined, therefore, the financial and accounting staff of the enterprise should be proficient in a variety of professional judgment methods, and strictly implement them in the work, practice has proved that the use of reasonable professional judgment methods and procedures will play a multiplier effect. To grasp the principles of method is to grasp the essence of the problem. Only by mastering good methods and acting according to procedures can we better discover and solve problems that need to be handled by the accounting profession.

As an excellent accountant, in addition to having certain professional theoretical knowledge and high political literacy, he must also be good at practice, because the accuracy of accounting professional judgment depends to a large extent on the richness of the practical experience of accounting staff. In addition, in practice, we should pay attention to the accumulation of experience, and learn to analyze, judge, synthesize, and summarize the accounting treatment in practice, develop good thinking habits, and obtain rich experience through continuous accumulation. At the same time, due to the acceleration of economic operation and development, the growth of enterprises is rapid and fast, if the accounting staff can not update their knowledge structure in real time, they will be eliminated in the fierce market competition and information update, and their professional judgment ability will not advance or retreat.

Therefore, establishing the goal of lifelong learning, correcting the learning attitude, and actively participating in various vocational knowledge and skills training can not only enrich the work and life of accounting staff, but also keep them advanced and forward-looking.

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