Along with the set up of market economy and the development of social economy, accounting environment becomes more and more complex and changeable, the uncertainty increases greatly, at the same time, the internationalization tendency of Accounting Standards and Accounting System becomes more and more strong, the space of professional judgment become more and more large, variety of aspects make the status of professional judgment to be more important at the implemental system of accounting criterion in China. With the professional judgment becomes more and more important in accounting practice, accountants' professional judgment ability becomes a problem need to be study deeply. Such as: relative to the old Accounting Standards, the large use of fair value measurement attribute in the new Accounting Standards issued in 2006 need to be implemented by well professional judgment of accountants..
There are few studies on accounting professional judgment in existent literature, especially lack of the positive studies. The subject of this paper is the influence of professional judgment on accounting information quality, the purpose of the research is to provide beneficial references to improve accounting information quality in China, use multi-discipline theoretic to make systems analysis, at the same time make the experimental study mathematical statistics as evidences, so that make the conclusions of this paper to be of practical directive significance to a certain extent. The relationship between professional judgment and accounting information exists objectively. Therefore, base on this kind of transfer relationship, at the shunt period that the new Accounting Standards and Auditing Standards system preliminary start up and accounting personnel professional judgment ability and accounting information quality to be of low level in our country, the consideration that how to enhance the accounting information quality in capital market of China from the aspects of professional judgment and professional judgment ability is obviously of especially important sense.
Key words: Professional Judgment Ability, Accounting Information Quality, Ability Factor, Accounting Standard